{"id":6656,"date":"2019-02-22T11:48:27","date_gmt":"2019-02-22T16:48:27","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=6656"},"modified":"2019-02-22T11:48:29","modified_gmt":"2019-02-22T16:48:29","slug":"clawback-has-no-teeth","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=6656","title":{"rendered":"Clawback Has No Teeth"},"content":{"rendered":"<p>[This article was originally published on 2\/23\/2012 as Steve Leimberg&#8217;s Estate Planning Newsletter #1929.] Practitioners continue to express concerns about the possible \u201cclawback\u201d of tax benefits if a taxpayer uses the current $5,000,000 federal gift and estate tax exclusion amount&#8230; <\/p>\n<div class=\"pmpro\">\n<div class=\"pmpro_card pmpro_content_message\">\n<div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div>\n<div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D6656\">Log in here<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>[This article was originally published on 2\/23\/2012 as Steve Leimberg&#8217;s Estate Planning Newsletter #1929.] Practitioners continue to express concerns about the possible \u201cclawback\u201d of tax benefits if a taxpayer uses the current $5,000,000 federal gift and estate tax exclusion amount... <\/p>\n<div class=\"pmpro\"><div class=\"pmpro_card pmpro_content_message\"><div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div><div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D6656\">Log in here<\/a><\/div><\/div><\/div>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[32],"tags":[327,333],"class_list":["post-6656","post","type-post","status-publish","format-standard","hentry","category-articles","tag-federal-estate-tax","tag-federal-gift-tax","pmpro-level-required","pmpro-level-1","pmpro-no-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/6656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6656"}],"version-history":[{"count":3,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/6656\/revisions"}],"predecessor-version":[{"id":6659,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/6656\/revisions\/6659"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}