The International Academy of Estate and Trust Law


Roster

Ronald D. Aucutt

McGuireWoods LLP
1750 Tysons Boulevard, Suite 1800
Tysons Corner, VA 22102-4215
U.S.A.

Phone: (703) 712-5497
Fax: (703) 712-5286
Email: raucutt@mcguirewoods.com

Mr. Aucutt concentrates on planning and controversy matters involving the estate, gift, and generation-skipping transfer taxes, the income taxation of trusts and estates, the rules regarding tax-exempt organizations and charitable contributions, and related tax issues. He has extensive experience in assisting clients with the transfer of wealth from one generation to another, particularly including the orderly and tax-efficient succession of family-owned businesses. He also advises lawyers and other professionals on tax planning and controversy issues across the entire spectrum of estate planning and charitable giving, including the complex rules governing generation-skipping transfers under chapter 13 and the special valuation rules under chapter 14 of the Internal Revenue Code. Mr. Aucutt is experienced in resolving tax issues through rulings and technical advice in the Internal Revenue Service`s National Office and in administrative appeals throughout the country. He has contributed to the formation of estate tax policy through legislation and has served as an expert witness in estate and gift tax matters.

Mr. Aucutt is the Vice Chair for Committee Operations of the American Bar Association`s Section of Taxation, and Liaison from the Section of Taxation to the Probate and Trust Division of the Section of Real Property, Probate and Trust Law. He is a Fellow of the American College of Tax Counsel and the American Bar Foundation. Mr. Aucutt is Secretary and a Fellow and member of the Board of Regents and the Executive Committee, as well as Chair of the Business Planning Committee of the American College of Trust and Estate Counsel. He is a member of the Board of Directors of the Council for Court Excellence, Washington, D.C., and an academician of the International Academy of Estate and Trust Law. He is also a member of the Editorial Board of Estate Planning, the Editorial Board of the Journal of Taxation of Business Ethics, the Board of Advisors of the Journal of Taxation of Exempt Organizations, Tax Management`s Advisory Board on Estates, Gifts, and Trusts, the Christian Legal Society, the Board of Directors of the Council for Court Excellence, Washington, D.C., the Board of Directors of Advocates International, Fairfax, Virginia, and the Advisory Board of Trinity Law School, Anaheim, California. He was awarded the 1995-1996 Estate Planner of the Year Award by the Washington, D.C. Estate Planning Council, was name one of "Washington`s 50 Best Lawyers" in the February 1997 issue of Washingtonian magazine, and was named one of the 45 "Best Trusts and Estates Lawyers in the U.S." in the August 1998 issue of Town & Country magazine. His biography appears in Who`s Who in America, Who`s Who in American Law, and Who`s Who in the World, and he is listed in The Best Lawyers in America.

Mr. Aucutt is a lecturer in law at the University of Virginia School of Law and is a regular member of the faculty of the ALI-ABA Course of Study on Planning Large Estates. He has lectured on estate planning subjects at over fifty tax institutes and conferences nationwide and is the author of over thirty published articles on estate planning and other tax subjects. Mr. Aucutt is co-author of Structuring Estate Freezes, published by Warren, Gorham & Lamont in 1991, 1992, 1993 and 1996.

 

Practice Areas:

Trusts and Estates

Taxation

 

Education:

University of Minnesota, Minneapolis-St. Paul, Minnesota, J.D., 1975

University of Minnesota, Minneapolis-St. Paul, Minnesota, B.A., 1967

 

Past Positions:

Member, Miller & Chevalier, Washington, D.C.

 

Honors:

Recipient, Washington, DC Estate Planning Council`s Estate Planner of the Year Award for 1995-1996.

Named one of "Washington`s 50 Best Lawyers" in February 1997 issue of Washingtonian magazine

Named one of the 45 "Best Trusts and Estates Lawyers in the U.S." in the August 1998 issue of Town & Country magazine

Included in Who`s Who in America, Who`s Who in American Law, and Who`s Who in the World, and The Best Lawyers in America.

 

Classes Taught:

Lecturer at tax institutes, meetings of bar associations, estate planning council, and similar groups, and in various educational programs of the American College of Trust and Estate Counsel, the American Law Institute, and the American Bar Association, including participation as a regular member of the faculty of the ALI-ABA Course of Study on Planning Large Estates (San Francisco and New York). Other appearances have included:

AICPA Advanced Estate Planning Conference

Alabama Tax Institute

Akron Tax Conference

American Academy of Otolaryngology - Head and Neck Surgery

Chattanooga Tax Practitioners Luncheon

Estate Planning with the Masters, Chicago

Colby Estate Planning and Tax Institute

Denver Tax Institute

District of Columbia Bar Association Annual Meeting Seminar

Duke University Estate Planning Conference

Berks County, Pennsylvania, Estate Planning Council

Central Florida Estate Planning Council

Charleston, West Virginia, Estate Planning Council

Cleveland Estate Planning Council

Washington, D.C., Estate Planning Council

Federal Bar Association Tax Law Conference

Georgetown Estate Freezing Conference

Georgetown Estate Planning Institute

Georgetown University Law Center / D.C. Bar Continuing Legal Education

Georgetown University Graduate Tax Program

Great Plains Federal Tax Institute

Hampton Roads Tax Forum

Heart of America Tax America

Philip E. Heckerling Institute on Estate Planning

Idaho Advanced Estate Planning Seminar

Maryland State Bar Association Sections of Taxation and Estates and Trusts

Metropolitan St. Louis Institute on Estate Planning

MICPEL Advanced Estate Planning Institute

Mid-America Tax Conference

Mid-Atlantic Tax Conference

Midwest/Midsouth Estate Planning Institute

Minnesota Society of CPAs

Minnesota State Bar Association Probate & Trust Law Section Seminar

Federal Tax Institute of New England

New Mexico Tax Institute

NYU Institute on Federal Taxation

NYU Two-Day Course on Estate Planning

Notre Dame Tax & Estate Planning Institute

Palm Beach / Martin County Estate Planning Council

Portland, Oregon, Estate Planning Seminar

Prentice Hall Law & Business Seminar

Salt Lake Estate Planning Council Fall Institute

Shreveport Estate Planning Council

Southern Federal Tax Institute

Southwestern Legal Foundation Institute on Wills and Probate

State Bar of Texas Annual Advanced Estate Planning and Probate Course

Texas Taxation Conference

Texas Commerce Bank/Chase Tax Seminar

Tulane Tax Institute

UCLA Estate Planning Institute

USC Tax Institute

U.S. Trust Estate Planning Seminar

Virginia Advanced Estate Planning and Administration Conference

Virginia Conference on Federal Taxation

Washington Non-Profit Tax Conference

Washington State Bar Annual Estate Planning Seminar

William and Mary Tax Conference

 

Published:

"Disclosure of Internal Revenue Service Determination," ALI-ABA Study Outline on the Tax Reform Act of 1976, Chapter 89 (with John M. Bixler)

"Confidentiality and Disclosure of Returns and Return Information," ALI-ABA Study Outline on the Tax Reform Act of 1976, Chapter 90 (with John M. Bixler)

"Marital Deduction Changes," ALI-ABA Study Outline on the Economic Recovery Tax Act of 1981, Chapter 94

"Tax Consequences of Bar Foundation Building Ownership," National Conference of Bar Foundations Newsletter, Vol. 4, No. 1 (Special Issue, January 1984) (with Patricia J. Sweeney)

"Tax Planning for In-Kind Distributions Increased by New Special Election," 82 Journal of Taxation 48 (January 1985)

"An Estate Planner`s View of a Decade of Tax Legislation," 10 Estates, Gifts and Trusts Journal 3 (January-February 1985)

"Extending A Deadline After the Fax," IRS Practice Alert, Vol. 1, No. 1, at 7 (May 1987)

"Saved by the Net? - Thoughts on Netting Overpayments and Deficiencies," IRS Practice Alert, Vol. 1, No. 7, at 6 (November 1987)

"Estate Freezes After the Revenue Act of 1987," 5 Akron Tax Journal (1988)

"Planning the Estimated Income Tax Payments of Trusts and Estates," The Practical Tax Lawyer, Vol. 2, No.3, at 41 (Spring 1988)

"How to Benefit From the New Estate Tax Ruling Policy," IRS Practice Alert, Vol. 2, No. 8, at 7 (December 1988)

"Benefiting from the New Estate Tax Ruling Policy," 14 Estates, Gifts and Trusts Journal 1 (January-February 1989)

"Boreas v. Vulcan: The Estate Freeze Meets a Flame-Throwing Statute," 47 N.Y.U. Inst. Fed`l Tax ch. 23 (1989)

"Further Observations on Transfer Tax Restructuring: A Practitioner`s Perspective," 42 Tax Lawyer 343 (Winter 1989)

"Irrevocable Life Insurance Trusts Still Have Planning Possibilities After TAMRA," 71 Journal of Taxation 258 (October 1989) (with Catherine Veihmeyer Hughes)

"IRS Delays and Reconsiders its `No Comfort Ruling` Policy," IRS Practice Alert, Vol. 3, No. 7, at 8 (November 1989) (with Thomas W. Mahoney, Jr.)

"Living and Dying with Section 2036(c): Halving One`s Cake Without Being Eaten by the Tax," 42 U.S.C. Inst. Fed`l Tax ch. 14 (1990)

"Erroneous Refunds: What to Do When the IRS Asks for Its Money Back," IRS Practice Alert, Vol. 4, No. 5, at 6 (September 1990)

"New Valuation Rules of Chapter 14," 16 Estate, Gifts and Trusts Journal 1 (January-February 1991)

"Information Penalties Will Be Waived for Reasonable Cause," IRS Practice Alert, Vol. 4, No. 12, at 7 (April 1991)

"S Corporation Freezing Techniques After Chapter 14," 3 Journal of S Corporation Taxation 3 (Summer 1991) (with Howard M. Zaritsky)

Structuring Estate Freezes Under Chapter 14, Warren Gorham Lamont Special Report (1991) (304 pages plus reference material) (with Howard M. Zaritsky)

"Freezing Interests in Closely Held Businesses: Living and Dying with the Ghost of Section 2036(c)," ALI-ABA Course Materials Journal, Vol. 16, No. 2, at 7 (October 1991)

"Examinations Division Will Have a More Active Role During Appeals," IRS Practice Alert, Vol. 5, No. 7, at 8 (November 1991)

"Corporate and Partnership Freezes Under Section 2701," 26 U. Miami Inst. on Est. Plan. ch. 11 (1992)

"The Final Chapter 14 Regulations," 17 ACTEC Notes 241 (Spring 1992)

Structuring Estate Freezes Under Chapter 14, Final Regulations, Warren, Gorham Lamont Special Report (1992) (356 pages plus reference material) (with Howard M. Zaritsky)

"Structuring Corporate and Partnership Freezes Under Chapter 14," 18 ACTEC Notes 150 (Winter 1992)

Structuring Estate Freezes Under Chapter 14, Final Regulations, Warren Gorham Lamont Special Report (1993) (364 pages plus reference material and forms, with semi-annual supplements) (with Howard M. Zaritsky)

"Fourteen Tips and Traps in Dealing with Chapter 14," 20 Estate Planning 259 (September-October 1993)

"What You Need to Know About Immediate Pre-Mortem Estate Planning," ALI-ABA Estate Planning Course Materials, Vol. 1, No. 2, at 55 (June 1995)

Structuring Estate Freezes, Warren Gorham Lamont (1996) (349 pages plus reference material and forms, with semi-annual supplements) (with Howard M. Zaritsky)

"Post-Mortem Estate Planning," ALI-ABA Estate Planning Course Materials Journal, Vol. 1, No. 3, at 15 (June 1996)

"Legislative Proposals Affecting Closely Held Businesses," 23 Estate Planning 217 (June 1996)

"The New Grantor Trust Reporting Regulations," ALI-ABA Estate Planning Course Materials Journal, Vol. 2, No. 4, at 5 (August 1996)

"Handling Estate Tax Disputes With the IRS," 23 Estate Planning 457 (December 1996)

"Legislative Prospects After the 1996 Elections," 24 Estate Planning 74 (February 1997)

"Hearing the Hoofbeats of Tax Reform: Helping Clients Into the Next Millennium," 31 U. Miami Inst. on Est. Plan. ch. 4 (1997)

"More on Deathbed FLPs," Probate Practice Reporter, Vol. 9, No. 8 at 1 (August 1997)

"More on Deathbed FLPs," Probate Practice Reporter, Vol. 9, No. 8 at 1 (August 1997)

"IRS National Office Letter Rulings -- When, How and Why to Request Them," Estate Planner`s Alert, Vol. 22, No. 9, at 8 (September 1997)

"Whither the Tax Law? -- Or Can 1997 Be Topped?," 25 Estate Planning 82 (February 1998)

"Tax Law Changes Under the 1998 `IRS Restructuring` Flag," 25 Estate Planning 339 (October 1998)

 

Affiliations:

American Bar Association

Vice Chair, Committee Operations of the Section of Taxation

Liaison from the Section of Taxation to the Probate and Trust Division of the Section of Real Property, Probate and Trust Law

Chair, Committee on Estate and Gift Taxes of the Section of Taxation, 1986-1988

Chair, Committee on Government Submissions of the Section of Taxation, 1991-1993

Lecturer, University of Virginia School of Law

Fellow, American College of Tax Counsel

American College of Trust and Estate Counsel

Fellow

Secretary

Member of Board of Regents

Member of Executive Committee

Chair, Business Planning Committee

Academician, International Academy of Estate and Trust Law

Member, Editorial Board, Estate Planning

Member, Board of Advisors, Journal of Taxation of Exempt Organizations

Co-author (with John M. Bixler) of the quarterly "Washington Report" in ACTEC Notes

President, Miller & Chevalier Charitable Foundations, 1993-1997, Secretary-Treasurer 1981-1992

Member, Board of Directors, Council for Court Excellence, Washington, D.C.

Member, Board of Directors, Advocates International, Fairfax, Virginia

Member, Advisory Board, Trinity Law School, Anaheim, California

Moderator, Evangelical Free Church of America, Minneapolis, Minnesota, 1995-1997; Vice Moderator and Chairman of the Board of Directors, 1993-1995

Member, Christian Legal Society

Fellow, American Bar Foundation

OSCE international observer of Bulgarian parliamentary election on April 19, 1997

Lieutenant, U.S. Navy, 1970-1973

 

Admitted:

District Court for the Eastern District of Virginia 1986

Court of Appeals for the Fourth Circuit 1986

U.S. Court of Federal Claims 1982

District Court for the District of Columbia 1980

Court of Appeals for the D.C. Circuit 1980

Court of Appeals for the Federal Circuit 1980

U.S. Tax Court 1980

Virginia 1978

District of Columbia 1976

Minnesota 1975

 

Place of Birth:

St. Paul, Minnesota



Site Designed by www.FSR.com