Alternative Minimum Tax: Exploring the New Legislation

Join us for a 1-hour review of the changes to the Alternative Minimum Tax (AMT) to learn how it affects you and your clients. In this course, we will explore key elements of the new AMT regime, such as the broadening of the AMT base and impacts from capital gains. Gain valuable insights into the implications for high-income individuals, charitable giving strategies, and how different trusts are impacted. Prepare yourself to navigate the complexities of the new AMT rules and make informed decisions.

Topics discussed:

• AMT's Original Policy Goals
• Details of the AMT Changes
• Real Scenarios, Calculations, and Guidance
• Capital Gains and Dividends Impact
• Charitable Giving: Impact and Strategies
• Capital Gains Deduction Planning
• Trusts: AMT Challenges and Impacts
• Prescribed Loans: Tackling AMT Complexities
• Post-AMT Practical Planning