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, ME, MO, NJ, NY, OK, PA, VT
(AK, AZ, CT, NH eligible to claim credit)
States Pending Approval: CO, GA, IL, NC, OH, TX, UT
We will apply for approval in other US states as registrations warrant,* with exception to the following: KS, RI, VA, WA**
* Approval process times will vary
** We will supply you with the information needed to self-apply