[EstGift] [filtered] IRS issues proposed anti-abuse regulations under section 2010

[Beth Kaufman]

This morning the IRS issued proposed regulations that provide an exception to the anti-clawback rules that would be in effect if the basic exclusion amount decreases on January 1, 2026 (or any other time, I think).  You can read the proposed regulations here:  https://public-inspection.federalregister.gov/2022-08865.pdf
It seems to me that ACTEC should plan to comment on these proposed regulations.  Comments are due on July 26.  If you are interested in working on a committee to draft these comments for ACTEC, please let me know.

Beth

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