New Proposed Regulations: Anti-Clawback Rule Exception

On April 26, the U.S. Treasury issued new clawback regulations. Those advising (potentially) taxable estates need to quickly understand how these proposed regulations apply to common estate planning techniques.

The class will include:

• A review of the scheduled exemption reduction in 2026 and the ordering rules
• The impact of DSUE on clawback and planning opportunities
• The clawback of “Includible” gifts – the heart of the new regulations
• Application of the new regulations to GRATs, GRITs, QPRTs, 2701 freezes, and transfers included in an estate under IRC Sections 2035, 2036, 2037, 2038, and 2042.
• Easy to follow numerical examples

CLE: 1.0 general credit

States Pre-Approved: AR, CA, NJ, NV, NY, OK, PA, VT

AK, AZ, CT, MO, ND, NH, TX eligible to claim credit

States Pending Approval: CO, GA, IL, NC, OH, TN, UT

We will supply you with the information needed to apply in other states.

Contact shopcle@wealthcounsel.com for CLE assistance. 

WealthCounsel members: This CLE eligible program is complimentary for WealthCounsel members.  Please access and view it here via the member website for optimal experience and inclusion in your CLE Profile Account.