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 credits
States Pre-Approved: AR, CA, MO, NJ, NY, OH, OK, PA, TX, UT, VT (AK, AZ, CT, NH eligible to claim credit)
States Pending Approval: GA, IL, KS, NC, TN

CFP:
Not CFP eligible

CPE:
Not CFP eligible

NOTES:

For accurate records, each employee in an organization must register individually for CLE attendance reporting and audit. In order to be awarded the full credit hours, you must be present during the entire program.

WealthCounsel LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. NASBA Sponsor ID 108255.

For information on refunds, concerns, and program cancellation policies, please contact our offices at 888-659-4069, ext 818 or memberservices@wealthcounsel.com