Case Summaries Insights Into Transfer Tax History

Ronald D. Aucutt

Mar 21, 2024

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:

  1. 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.
  2. 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.


Senior Fiduciary Counsel (retired)