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Not AuthorityIRS / Treasury Guidance· Primary source linked· Unreviewed

IRS Notice 2026-24 — OBBBA §2010(c) anti-clawback transition relief expanded

IRS / Treasury Guidance · Fetched 2026-05-09 09:00 UTC · sonar-pro

Scout Summary

Treasury and IRS released Notice 2026-24 expanding the anti-clawback safe harbor under Reg. §20.2010-1(c) for gifts made between 2018 and 2025 when the donor dies after the OBBBA exclusion sunset. The notice clarifies treatment of formula transfer clauses and split-interest charitable gifts. Comments due 60 days from publication.

Source URLs

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Practitioner Action

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Provenance

Item ID
news_01
Topic Key
irs_new_guidance
Authority
news_reference
Scout Model
sonar-pro
Fetched At
2026-05-09T09:00:00.000Z
Reviewed At
—
Not Authority

Run primary-source research before citing.