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.
- Program Title: The Final Clawback Regs: What Every Estate Planner Needs to Know
- Speaker: Robert S. Keebler
- Duration: 60 minutes
ABOUT THE SPEAKER
CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. His practice includes family wealth transfer…
IMPORTANT NOTICE REGARDING CE CREDIT
The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.
However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.