Gifting Strategies: Leveraging Your Clients' Gift Tax Exemption Now and Planning for 2026 and Beyond
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, gifting-up, and gifting a deceased spouse's unused exemption, as well as discuss planning for 2026 when the gift tax exemption may return to $5 million.
Outline
- Gifting strategies: introduction
- Gifting vs. achieving step-up in basis
- Proposed clawback regulations
- Annual exclusion and gift-splitting (including 529s and 2642(c) trusts)
- Net and net-net gifts
- How to structure and maximize the use of GRATs
- Gifting-up and other transfers
- Gifts to lifetime QTIP trusts
- 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

Kristen A. Curatolo
Partner
Kirkland & Ellis
Ms. Curatolo focuses her practice on wealth transfer planning, business succession planning, and charitable giving. She... | Read More
Ms. Curatolo focuses her practice on wealth transfer planning, business succession planning, and charitable giving. She routinely advises individuals, institutions and family offices regarding the administration of complex trusts and estates. Ms. Curatolo has particular experience working with principals of private equity funds and venture capital firms to transfer interests in investment funds in a tax efficient manner.
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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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CPE On-Demand