Accounting and advisory · cited in 3 of our stories.
Rev. Proc. 2026-25 treats contributions as present-interest gifts eligible for the $19,000 annual exclusion, but one extra gift or a Form 709 filed for another reason can undo the relief.
With the $15 million per-person estate exemption confirmed in effect for 2026, wealthy families are funding dynasty trusts and SLATs this year rather than waiting, even without the old deadline pressure.
The February 20 ruling found the emergency-powers law never authorized import tariffs, voiding two rounds of duties and setting off refund claims that Penn Wharton estimates could reach $175 billion.
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