Find an article that discusses the proposed changes to the gift and estate tax under current $3.5 trillion infrastructure bill in Congress. Make sure to attach a copy of, or link to, the article you chose.

*Make sure the article is from a reputable business journal, magazine, or newspaper, for example: Forbes, The Kiplinger Letter, Wall Street Journal, New York Times, JDSUPRA. Make sure the article is dated after September 1, 2021 (because articles prior to that date include anticipated changes that never made it into the current bill in Congress).

Based on the article you chose, and any additional research you need to do, answer the following questions:

1. What is the proposed date for any changes to the gift and estate tax rules?
2. If the proposed infrastructure bill passes, will the annual gift exemption change?
3. What is the proposal before Congress for changing the lifetime gift and estate tax exemption, if any?
4. Will the gift and estate tax rate change if the bill passes?
5. What is a clawback provision? Give an example.