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American College of Trust and Estate Counsel
3415 S. Sepulveda Boulevard
Suite 330
Los Angeles, CA 90034

310-398-1888
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Capital Letters

Unique insights into the legislative process behind estate tax reform and related transfer tax deliberations of the United States Congress and administrative developments at the Treasury and IRS.

by Ronald D. Aucutt


Ron Aucutt is an ACTEC Fellow in Virginia and the District of Columbia and is a partner in McGuireWoods LLP. He was attracted to the field of estate planning while analyzing the effects of the estate and gift tax changes in the Tax Reform Act of 1976 and subsequently contributed on behalf of clients to the legislative history of the technical changes enacted in 1978. Ron has been an observer of the formation of tax policy ever since.

Ron has chaired ACTEC’s Business Planning Committee, and he served as President of ACTEC in 2003-04. He has also served on the Executive Council of the International Academy of Estate and Trust Law and as a Vice Chair of the American Bar Association’s Section of Taxation. He and Fellow Howard Zaritsky are the co-authors of Structuring Estate Freezes, published by Warren, Gorham & Lamont.

Ron received B.A. and J.D. degrees from the University of Minnesota, and he has been a lecturer in law at the University of Virginia School of Law.

Ron and Bunny have two adult sons, David and Jamie.


No. 1 - October 30, 2006
THE END OF ESTATE TAX REPEAL

No. 2 - November 20, 2006
CLUES TO ESTATE TAX LEGISLATION IN A DEMOCRATIC CONGRESS

No. 3 - May 7, 2007
SURPRISING ATTENTION TO THE ESTATE TAX IN CONGRESS

No. 4 - May 21, 2007
THE FEDERAL ESTATE TAX IN THE FISCAL 2008 BUDGET RESOLUTION

No. 5 - August 17, 2007
THE 2007-08 TREASURY-IRS PRIORITY GUIDANCE PLAN

No. 6 - September 21, 2007
CONGRESS RETURNS TO MULTIPLE DISTRACTIONS

No. 7 - December 14, 2007
FINANCE COMMITTEE STARTS TO STUDY THE ESTATE TAX AGAIN

No. 8 - January 3, 2008
THE RETURN OF CONGRESS AND THE CHALLENGE OF THE ESTATE TAX

No. 9 - April 7, 2008
SENATE HEARINGS KEEP ESTATE TAX REFORM HOPES ALIVE

No. 10 - May 19, 2008
EXPECTATIONS OF THE NEXT PRESIDENT

No. 11 - August 1, 2008
ALTERNATE VALUATION AND PRIVATE TRUST COMPANY GUIDANCE

No. 12 - October 29, 2008
TREASURY-IRS PRIORITY GUIDANCE PLAN

No. 13 - November 25, 2008
WHY THE ESTATE TAX IS STILL A LEGISLATIVE PRIORITY

No. 14 - January 20, 2009
ANTICIPATION AT THE BEGINNING OF A NEW ADMINISTRATION

No. 15 - March 27, 2009
ESTATE TAX PROPOSALS FROM THE FINANCE COMMITTEE CHAIRMAN

No. 16 - April 10, 2009
SENATE DEBATES ESTATE TAX; TREASURY NOMINEE ANNOUNCED

No. 17 - May 12, 2009
THE OBAMA ADMINISTRATION’S REVENUE PROPOSALS

No. 18 - September 30, 2009
MORE ANALYSIS OF ESTATE TAX REVENUE RAISERS

No. 19 - October 26, 2009
WAYS AND MEANS COMMITTEE CHAIRMAN TAKING UP THE ESTATE TAX

No. 20 - October 28, 2009
FINAL REGULATIONS ON DEDUCTION OF CLAIMS

No. 21 - November 23, 2009
ESTATE TAX LEGISLATION NOW COMING TO A HEAD IN THE HOUSE

No. 22 - November 25, 2009
TREASURY AND IRS PUBLISH MODEST PRIORITY GUIDANCE PLAN FOR 2009-10