Capital Letters


by Ronald D. Aucutt
McGuireWoods LLP
Ronald Aucutt is an ACTEC Fellow in Virginia and the District of Columbia and is a partner in McGuireWoods LLP. Capital Letters offers 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.

 

No. 43 - October 13, 2017
Where Estate and Gift Tax Legislation and Regulations Stand Now 

No. 42 - October 6, 2017
Proposed Section 2704 Regulations to be Withdrawn 

No. 41 - August 31, 2017
How the Section 2704 Proposed Regulations Became Such a Big Deal

No. 40 - August 18, 2017
Section 2704 Proposed Regulations Under Dramatic Review

No. 39 - January 8, 2016
“TOP TEN” ESTATE PLANNING AND ESTATE TAX DEVELOPMENTS OF 2015

No. 38 - July 20, 2015
Anticipated Valuation Discount Regulations

No. 37 - June 1, 2015
Portability Regulations

No. 36 - February 23, 2015
The Administration’s Fiscal 2016 Budget Proposals

No. 35 - March 1, 2014
Still Another Assault on Crummey Powers

No. 34 - August 13, 2013
Priority Guidance Plan Published, Commissioner Nominated

No. 33 - April 12, 2013
The Administration’s Fiscal 2014 Budget Proposals

No. 32 - June 8, 2012
Update of the 2011-2012 Treasury-IRS Priority Guidance Plan

No. 31 - February 27, 2012
The Administration’s Fiscal 2013 Budget Proposals

No. 30 - January 9, 2012
Form 8939 Due in One Week

No. 29 - September 6, 2011
Carryover Basis, GST Tax, and Portability

No. 28 - July 25, 2011
Making a Deal in Washington

No. 27 - December 13, 2010
On the Brink Once More

No. 26 - November 28, 2010
CongressBack This Week for One More Try

No. 25 - April 5, 2010
Modest Guidance Plan Makes Even More Modest Progress

No. 24 - March 29, 2010
The House of Representatives Votes to Restrict GRATS

No. 23 - March 1, 2010
Now What?

No. 22 - November 25, 2009
Treasury and IRSs Publish Modest Priority Guidance Plan for 2009-10

No. 21 - November 23, 2009
Estate Tax Legislation Now Coming to a Head in the House

No. 20 - October 28, 2009
Final Regulations on Deduction of Claims

No. 19 - October 26, 2009
Ways and Means Committee Chairman Taking Up the Estate Tax

No. 18 - September 30, 2009
More Analysis of Estate Tax Revenue Raisers

No. 17 - May 12, 2009
The Obama Administration’s Revenue Proposals

No. 16 - April 10, 2009
Senate Debates Estate Tax; Treasury Nominee Announced

No. 15 - March 27, 2009
Estate Tax Proposals from the Finance Committee Chairman

No. 14 - January 20, 2009
Anticipation at the Beginning of a New Administration

No. 13 - November 25, 2008
Why the Estate Tax is Still a Legislative Priority

No. 12 - October 29, 2008
Treasury-IRS Priority Guidance Plan

No. 11 - August 1, 2008
Alternate Valuation and Private Trust Company Guidance

No. 10 - May 19, 2008
Expectations of the Next President

No. 9 - April 7, 2008
Senate Hearings Keep Estate Tax Reform Hopes Alive

No. 8 - January 3, 2008
The Return of Congress and the Challenge of the Estate Tax

No. 7 - December 14, 2007
Finance Committee Starts to Study the Estate Tax Again

No. 6 - September 21, 2007
Congress Returns to Multiple Distractions

No. 5 - August 17, 2007
The 2007-08 Treasury-IRS Priority Guidance Plan

No. 4 - May 21, 2007
Federal Estate Tax in the Fiscal 2008 Budget Resolution

No. 3 - May 7, 2007
Surprising Attention to the Estate Tax in Congress

No. 2 - November 20, 2006
Clues to Estate Tax Legislation in a Democratic Congress

No. 1 - October 30, 2006
The End of Estate Tax Repeal