The IRS Issues Final “Clawback” Regulations
WHAT EVERY ESTATE PLANNER NEEDS TO KNOW
AND HOW TO ADVISE YOUR CLIENTS
On November 22nd, the IRS issued the much-anticipated final “clawback” regulations. These Regs address the mathematical operation of the estate tax exemption after the scheduled “sunset” of the Tax Cuts and Jobs Act’s increased generation-skipping, estate and gift tax exemptions.
Join us and nationally renowned CPA and tax expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA for a timely presentation entitled, “The Final Clawback Regs: What Every Estate Planner Needs to Know”.
During this 60-minute teleconference, Bob will cover:
- An overview of the final Regs released by the IRS and four examples provided in the Regs
- The impact on deceased spouse’s unused exemption for individuals who pass before the “sunset”
- How the Regs impact adjustments made for inflation
- What the Regs mean for gifts made between 2011 and 2017, as well as gifts made from 2018 to December 31st of 2025
- Further inspection and review of GST issues including late allocations
- The best planning strategies for “use it or lose it” for your clients, including a review of SLATs, GRATs, Dynasty Trusts, Power of Appointments, GST planning and basis issues
- How to avoid or mitigating low-basis gifts during the “use it or lose it” period
- And much, much more!
Your purchase includes: Downloadable PDF handout materials and MP3 audio recording. A PDF transcript may be added on for an additional fee during the checkout process.