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Section 2035

New Clawback Proposed Regulations – What You Need to Know

Jonathan G. Blattmachr Esq., Professor Mitchell M. Gans and Martin M. Shenkman Esq. May 17, 2022

On April 27, 2022, the IRS released proposed regulations that follow up on the initial “Anti-Clawback” regulations released in 2019. The proposed regulations provide guidance on how various estate planning strategies may be treated in…

Legal Knowledgebase

Deathbed Planning: What Options are Available During the Three Years Before a Client’s Death?

Jonathan G. Blattmachr Esq. and Professor Mitchell M. Gans Dec 15, 2002

It has long been accepted as nearly axiomatic, from a wealth tax planning perspective, that lifetime gifts and other transfers are more efficient than deathtime transfers. Two common reasons account for this.