Gifting Strategies: Leveraging Your Clients' Gift Tax Exemption Now and Planning for 2026 and Beyond
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This webinar will take a fresh look at gifting strategies that will help clients maximize the use of their gift tax exemption in the current estate planning environment. Our expert panelists will provide an overview of gifting methods, including using the annual exclusion, gift-splitting, GRATS, net and net-net gifts, and gifting-up, as well as discuss planning for 2026 when the gift tax exemption may return to $5 million, adjusted for inflation.
Outline
- Tax reform overview
- “Anti-clawback” regulations
- Benefits and trade-offs of lifetime gifting
- Gift tax exclusions, deductions, and credits
- Gift splitting
- Net and net-net gifts
- Structuring GRATs to maximize benefits
- Gifting upstream / Granting powers of appointment to parents
- Planning with grantor trusts
Benefits
The panel will review these and other essential issues:
- Recognizing clients who will benefit from gifting strategies
- Proposed clawback regulations
- Implementing GRAT strategies
- Benefits of net and net-net gifting
Faculty
Beatrice Caplan
Partner
Kirkland & Ellis
Ms. Caplan is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. She advises clients on... | Read More
Ms. Caplan is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. She advises clients on complex gift and estate planning matters, focusing on planning with private equity and hedge fund interests, pre-IPO planning for founders, business succession planning and structuring of family offices. Ms. Caplan has extensive experience in creating tailored solutions to meet the goals of her clients. She also has significant experience in modifying and decanting existing trusts, including to facilitate international tax planning.
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David A. Handler, P.C.
Partner
Kirkland & Ellis
Mr. Handler concentrates his practice on trust and estate planning and administration, representing owners of closely... | Read More
Mr. Handler concentrates his practice on trust and estate planning and administration, representing owners of closely held businesses, family offices, principals of private equity and venture capital funds, individuals and families of significant wealth, and establishing and administering private foundations and other charitable organizations. Mr. Handler is a fellow of the American College of Trust and Estate Counsel, a member of the NAEPC Estate Planning Hall of Fame as an Accredited Estate Planner (Distinguished), and a member of the professional advisory committees of several nonprofit organizations.
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