Section Newsletters

Articles From Caroline E. Hecht

When the Claws Come Out: Reviewing ‘Anti-Clawback’ Provisions in Light of Additional Proposed Regulations By Caroline E. Hecht Trusts and Estates, March 2023 The amendment to section 2010(c)(3) of the Internal Revenue Code of the Tax Cuts and Jobs Act of 2017 provides that for persons who die or make gifts after December 31, 2017, and before January 1, 2026, the basic exclusion amount and the Generation-Skipping Transfer Tax Exemption is increased from $5 million to $10 million, adjusted for inflation.

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