Register Now
Join us for Ray Quinney & Nebeker’s annual Tax, Estate Planning, and Business Seminar
An afternoon dedicated to timely insights, practical guidance, and expert perspectives.
Tuesday, October 28, 2025
1:30 – 4:30 PM
Hyatt Regency Salt Lake City
170 S West Temple, Salt Lake City, UT 84101
Cost: The seminar fee is $80 per person and includes 3 hours of continuing education credit.
Reserve Your Spot
Space is limited, please complete the registration form below to secure your spot at this year’s seminar. Once your information is submitted, you’ll receive a link to complete your payment. We look forward to seeing you!
Speakers
| Gregg D. Stephenson |
| Federal & Utah State Law Updates: Estate Tax Planning Under the One Big Beautiful Bill and Recent Changes to Utah Law The One Big Beautiful Bill (OBBB) was signed into law on July 4, 2025, and permanently fixed the estate tax exemption at $15 million per person beginning in 2026. In addition, the Utah state legislature continues to update Utah estate and trust law, including the so-called “Delaware tax trap” and updating Trustee powers to include the ability to “decant” a trust. We will review how certain provisions of the OBBB and recent Utah statutory updates impact our estate planning clients. |
Tax Controversy Buffet: The Post-DOGE IRS Experience, Fraud Assertions on the Rise, Trust Fund Recovery Penalty Overreach, and Much, Much More
Much has changed since last October. We will discuss how the new administration’s executive changes have affected IRS interactions at various touch points, new (and some old) emphases in enforcement, and transactions of interest, including COVID-era credits and conservation easements.
| Jason Tholen |
| Qualified Small Business Stock and Qualified Opportunity Zones: Enhancements under the OBBB The One Big Beautiful Bill (OBBB) enhanced the already favorable treatment under IRC Section 1202 for taxpayers to claim an exclusion from capital gains in connection with the sale or exchange of qualified small business stock. Additionally, the OBBB revives “Qualified Opportunity Zones” by offering new deferral rules and timelines as well as new timelines for receiving a stepped-up basis in a qualified opportunity zone investment. We will discuss the favorable tax changes to qualified small business stock under 1202 and qualified opportunity zone investments under the OBBB. |
| Martha Wingate |
| Trump Accounts: Estate Planning Opportunities and Comparisons to 529 Plans Explore how the newly created Trump Accounts under the One Big Beautiful Bill Act can be used as a tool for long-term wealth transfer planning and how they compare with traditional 529 education plans. This session will cover contribution rules, tax treatment, conversion mechanics, and compliance requirements, as well as key differences in flexibility, permitted uses, withdrawal treatment, and limitations between Trump Accounts and 529s. |
| Raj Dhaliwal |
| Preparing for Acquisition In this session, we will discuss what businesses and their advisors can do to prepare for an exit event, along with what to expect during the acquisition process. |