Anti-Clawback Regulations Say No Clawback for Gifts Made Between 2018 and 2025

The proposed anti-clawback regulations provide that Treasury will not issue rules clawing back the gift tax exemption on gifts made between 2018 and 2025 if a taxpayer dies after the doubled exemption sunsets.  What the proposed regulations do not address, however, is whether the anti-clawback rule applies only to the unadjusted exemption amount.

Advertisements

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s