IRS rules eliminate estate and gift tax clawback

[...]the IRS has adopted a special rule for those cases: In calculating a decedent's estate tax, when the portion of the credit as of the decedent's date of death that is based on the exclusion amount is less than the sum of the credit amounts attributable to the exclusion amount allowable in computing gift tax payable on post-1976 gifts, the portion of the credit against the net tentative estate tax that is attributable to the exclusion amount is based on the greater of those two credit amounts (Regs. [...]if an unmarried individual made post-1976 taxable gifts of $9 million, all of which were sheltered from gift tax by the cumulative $10 million in BEA allowable on the dates of the gifts, and he or she dies after 2025, when the BEA is $5 million, the special rule allows the applicable credit amount against estate tax to be based on a BEA of $9 million (Regs.