Case Summaries The Statute of Limitations and Disclosure Rules for Gifts, July 2020

Ronald D. Aucutt

Jul 13, 2020
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Explanation of the 1997 legislation that changed the gift tax statute of limitations and its disclosure standard to apply gift-by-gift rather than return-by-return, including how to disclose a gift on a gift tax return, how to report non-gift transactions, and how to select and work with appraisers.

Senior Fiduciary Counsel
Ron is responsible for working with clients and their advisors to develop practical and efficient wealth transfer plans, and for guiding the firm on fiduciary issues.