For decades, the estate-planning professional community has looked to Ronald D. Aucutt for insightful summaries of estate, gift, and generation-skipping transfer tax legislative matters.
Available through the links below are Ron Aucutt’s contributions to our understanding of the law:
- Finding Themes in Ten Decades of Tax Law Changes – This concise (about 17 pages) summary identifies significant themes in federal tax legislation important to estate planners. Download the pdf on the landing page here.
- Estate Tax Changes Past, Present, and Future – This detailed summary examines federal transfer and trust income tax legislative proposals and enactments from 2001 forward. It is a valuable resource for the background behind select statutory provisions. Download the pdf on the landing page here.
