Clawback Has No Teeth

[This article was originally published on 2/23/2012 as Steve Leimberg’s Estate Planning Newsletter #1929.] Practitioners continue to express concerns about the possible “clawback” of tax benefits if a taxpayer uses the current $5,000,000 federal gift and estate tax exclusion amount...

This content is for Subscriber members only.
Log In Register

Complications from Changes in the Exclusion

[This article was originally published on 1/31/2011 as Steve Leimberg’s Estate Planning Newsletter #1768] The new tax act [Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010] provides a gift and estate tax exclusion of $5,000,000, and many...

This content is for Subscriber members only.
Log In Register