If anyone has the means to do this, act quickly: funds not spent by Dec 31 (which might be deductible if spent before then) are likely to be taxed as income in the US, to the best of my knowledge.
That said, this seems hard due to correlated risks: if a few clawbacks happen, then probably many do. Amy would need to have a high level of trust that Bill could and would pay out if this happened without going bankrupt himself.
If anyone has the means to do this, act quickly: funds not spent by Dec 31 (which might be deductible if spent before then) are likely to be taxed as income in the US, to the best of my knowledge.
That said, this seems hard due to correlated risks: if a few clawbacks happen, then probably many do. Amy would need to have a high level of trust that Bill could and would pay out if this happened without going bankrupt himself.