medium · Certified Financial Planner Retirement

Mr. Pruitt passed away in 2026. Which of the following items gifted by Mr. Pruitt in 2025 would be pulled back into his gross estate under the 3-Year Lookback Rule (Section 2035)?

  1. A $15,000,000 cash gift that utilized his full Basic Exclusion Amount.
  2. A vacation home transferred to his daughter via a quitclaim deed.
  3. A portfolio of high-growth technology stocks worth $1,000,000.
  4. The out-of-pocket gift tax paid on a transfer of stock.

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