BRC’s 2026-2027 Tax Planning Guide
Year-Round Strategies to Make the Tax Laws Work for You
With the One Big Beautiful Bill Act (OBBBA) continuing to reshape tax planning for 2026 and beyond, understanding which provisions are now permanent — and which new limits take effect this year — is critical to minimizing your tax liability. BRC’s 2026-2027 Tax Planning Guide breaks down the key changes affecting individuals, executives, business owners, and families, along with practical strategies to put them to work for you.
What’s Inside
- Income & Deductions — New limits on itemized deductions for top-bracket taxpayers, SALT deduction changes, and AMT exemption updates
- Executive Compensation — Tax strategies for restricted stock, RSUs, ISOs, NQSOs, and NQDC plans
- Investing — 2026 capital gains rates, the 3.8% NIIT, tax-loss harvesting, and QSB stock benefits
- Real Estate — Mortgage interest, home office deductions, bonus depreciation, and Section 179 expensing
- Business Ownership — The permanent Section 199A QBI deduction, retirement plan options, and exit planning
- Charitable Giving — New deduction floors for itemizers, QCDs, CRTs, and donor-advised funds
- Family & Education — Child Tax Credit updates, 529 plans, Trump Accounts, and the kiddie tax
- Retirement — 2026 contribution limits, the new Roth catch-up requirement for higher earners, and Roth conversions
- Estate Planning — The $15 million estate, gift, and GST tax exemptions
- Tax Rates — Complete 2026 individual, corporate, estate, and trust tax rate tables
Have questions about how these changes affect your specific situation? Contact a BRC tax advisor to build a customized plan.
