Publications

A good estate plan is one that successfully protects an individual’s assets from creditors or divorcing spouses, for example. A great estate plan also considers the ever-changing tax laws and regulations surrounding the estate and gift tax basic exclusion amount (BEA) that individuals are eligible to use either during their lifetimes or upon their deaths. In essence, the BEA is a credit against the total value of an individual’s estate subject to estate tax, which can be as high as 40%.

This advisory reviews the following:

• The anti-clawback regulation and how it works
• Limitations to the anti-clawback regulation

To read this advisory in its entirety, click the PDF below.