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Elizabeth Glasgow was quoted on February 6, 2018, in an article in Tax Analysts about gift-giving spiking in 2016 before the U.S. presidential election.

Ms. Glasgow said that the statistics on the 2015 and 2016 returns "show the relative plateau of gifting that has been established since the 2012 tax year." She said in an email that 2012 was an "outlier year in which there was a marked increase in gifting due to the risk (ultimately unrealized) that the gift tax exemption would be substantially reduced starting in 2013, creating a use-it-or-lose-it scenario."

Commenting on future gift-giving predictions as a result of the new tax reform legislation, Ms. Glasgow said that now that the Tax Cuts and Jobs Act has raised the exemption level again to $10 million, it should "spur an uptick in gifting among those taxpayers that had previously fully used their available gift tax exemption and did not have the appetite for making additional gifts on which a gift tax would be paid."