On April 27, 2022, the IRS released proposed regulations that provide further guidance to the anti-clawback regulations released in 2019. In this PFP Section podcast, Bob Keebler gets you back up to speed on what the 2019 regulations addressed and what you need to be mindful of with the 2022 regulations. He fills you in on how this new guidance applies to estate planning transfers such as notes, GRATs, GRITs, QPRTs, 2701 freezes, and transfers included in an estate.

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Read the proposed regulations.
Go deeper into estate planning strategies with the PFP/PFS exclusive Adviser’s Guide to Financial & Estate Planning.

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How the newly proposed clawback regulations impact estate planning {PFP Section}