Marcello Martino, who is single and very wealthy, is considering making his first taxable gifts in the current year. These gifts would approximate $10 million. Because the current large unified credit was enacted in the Tax Cuts and Jobs Act of 2017 to be in effect only from 2018 through 2025, he is concerned that, if Congress does not extend the large credit after 2025, he might have to pay additional gift taxes in the future when the credit returns to its pre-2018 amount. Consult a gift tax clawback article by Sally P. Schreiber, J. D., in the Journal of Accountancy (and The Tax Adviser) that addresses this issue, and summarize your conclusions.