Non-grantor trusts are stepping into the spotlight, not for estate tax, but for income tax planning. In this episode, Cary Sinnett sits down with tax expert Bob Keebler to explore how the One Big Beautiful Act (H.R.1) reshapes the planning landscape. You'll hear how you can use trusts to reclaim lost SALT deductions, stack §199A benefits, shift income across generations, and even layer in QSBS exemptions. If your clients are hitting phaseouts or facing high state taxes, this episode delivers advanced strategies to optimize their tax position now and into the future.

Non-Grantor Trusts: Keebler explains how trust structures can sidestep phaseouts and help clients reclaim deductions previously lost due to high AGI.

The "Tax Trifecta Trust" Explained: Learn how to stack SALT deductions, layer multiple §199A deductions, and shift income strategically using non-grantor trust planning.

Five Strategies You Can Use Today

• Income shifting to lower-bracket heirs
• Stacking SALT deductions across multiple trusts
• Boosting §199A deductions with trust-level taxpayers
• Expanding QSBS exemptions via strategic trust ownership
• Reducing or deferring state income tax through out-of-state trust situs

Real-World Implementation Advice: Bob outlines guardrails around IRC §643(f) to avoid having multiple trusts collapsed into one. Hear how to structure trusts legally and practically for high-impact planning, and how to identify ideal client profiles for this approach.

What CPA Financial Planners Need to Watch For: Bob discusses state-specific issues, kiddie tax complications, trust drafting must-haves, and how CPAs can lead the planning process with confidence.

AICPA Resources:

Video: Decoding Trusts and Wills: Provisions for PFP Practitioners

Video: Year-End Planning Through the Lens of H.R. 1

Resource: Charitable planning post OBBBA rules

This episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy, and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.

Subscribe to the PFP Podcast channel at Libsyn to find all the latest episodes or search "AICPA Personal Financial Planning" on your favorite podcast app.

Busy season does not have to define a CPA's entire year.

In this episode of the AICPA Personal Financial Planning Podcast, Cary Sinnett sits down with Deb Meyer, CPA and founder of WorthyNest, to discuss her path from tax compliance to integrated financial planning.

Deb shares why she merged her CPA firm and RIA, how advisory services changed her client relationships, and what CPAs should realistically expect when adding financial planning to their practice. The conversation covers leadership, delegation, client trust, pricing evolution, and the personal motivations behind making the shift.

This episode is a must-listen for CPAs exploring advisory services and looking to create more sustainable, value-driven practices.

Podcast episode takeaways:

• Advisory integration improves both efficiency and client experience.
  Bringing tax, accounting, and financial planning under one roof reduces friction, streamlines workflows, and allows CPAs to serve clients more holistically rather than in disconnected silos.
• Client transitions require patience and proactive engagement.
  Clients rarely move from tax compliance to full financial planning overnight. Trust is built over time, especially when CPAs shift from transactional work to year-round planning conversations.
• The move into planning is as personal as it is technical.
  Successful expansion into advisory services requires clarity around motivation, willingness to delegate, and acceptance that financial planning redistributes work throughout the year rather than reducing it outright.

AICPA Resources:

• Video: Use your client's tax return to provide valuable financial advice
• Article: Enhancing tax practices with personal financial planning
• Video: Steps to add financial planning to your tax practice
• Article: Building a Financial Planning and Tax Advisory Business podcast series

This episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy, and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.

Subscribe to the PFP Podcast channel at Libsyn to find all the latest episodes or search "AICPA Personal Financial Planning" on your favorite podcast app.

Host Cary Sinnett is joined by Dr. Brianne Smith, a PFP practitioner, CPA firm owner, and accounting professor at Auburn University, for a timely conversation on artificial intelligence in financial planning.

Artificial intelligence is moving quickly into financial planning workflows, but not all "AI" tools are created equal. For CPA financial planners, the opportunity is significant: increased efficiency, deeper insights, and more client-centered communication. The risk lies in adopting technology without fully understanding what it does, how it works, and where human judgment must remain firmly in place.

Explore with Dr. Brianne Smith how CPA financial planners can separate AI hype from real innovation and adopt emerging tools responsibly, with a clear focus on supervision, workflow integration, and maintaining client trust.

What You'll Learn

• How to distinguish true AI from traditional automation and why that difference matters in practice
• Real-world examples of how AI is already enhancing document review, meeting documentation, and investment analysis
• How to supervise AI outputs responsibly while maintaining professional judgment and client trust
• How role mapping can help identify where AI and automation can free planners to focus on higher-value client work
• How AI can support both practice scalability and the next generation of CPA financial planners

AICPA Resources:

• AICPA Personal Financial Planning Symposium
• Video: AI and Technology Updates for Financial Planning Practices
• Center: AI Tax Resource
• Learning: The AI Advantage: Leveraging AI for Efficiency and Impact
• Center: Tax Research

This episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy, and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.

Subscribe to the PFP Podcast channel at Libsyn to find all the latest episodes or search "AICPA Personal Financial Planning" on your favorite podcast app.