Lawyers / Professionals
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Ronald D. Aucutt
Partner
1750 Tysons Boulevard
raucutt@mcguirewoods.comSuite 1800 McLean, Virginia 22102-4215 F: 703.712.5286 |
Mr. Aucutt is the leader of McGuireWoods' private wealth services group. He was recognized as one of the top 30 "Stars of the Bar" in the December 2009 edition of the Washingtonian; he received the highest possible 2009 Chambers USA ranking "Band 1 for Wealth Management Nationwide"; and he was elected to the National Association of Estate Planners and Councils Estate Planning Hall of Fame, and given the designation of Distinguished Accredited Estate Planner in 2009.
He was one of four lawyers who were named top Washington lawyers in the field of trusts and estates in the September 10-16, 2004, issue of the Washington Business Journal; and he was one of 12 lawyers named leading estate planning lawyers in the September 27, 2004, issue of Legal Times. He was named on a prestigious list in the December 2002 issue of The Washingtonian as an estate planner; one of the 45 "Best Trusts and Estates Lawyers in the U.S." in the August 1998 issue of Town & Country magazine; and one of "Washington's 50 Best Lawyers" in the February 1997 issue of Washingtonian magazine.
He was awarded the 1995-1996 Estate Planner of the Year Award by the Washington, D.C. Estate Planning Council. His biography appears in Who's Who in America, Who's Who in American Law, Who's Who in Finance and Industry, and Who's Who in the World. He is also listed in The Best Lawyers in America.
He concentrates on planning and controversy matters involving estate, gift, and generation-skipping transfer taxes; income taxation of trusts and estates; rules regarding tax-exempt organizations and charitable contributions; and related tax issues. He has extensive experience advising clients on the transfer of wealth from one generation to another, including the orderly and tax-efficient succession of family owned businesses. 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.
He advises lawyers and other professionals on tax planning and controversy issues across the 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. He is experienced in resolving tax issues through rulings and technical advice in the IRS's national office, and in administrative appeals throughout the country.
Mr. Aucutt is a past president of the American College of Trust and Estate Counsel; a past vice chair for committee operations of the American Bar Association's Section of Taxation; and the 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.
He is a member of the International Academy of Estate and Trust Law; the Advisory Committee of the University of Miami Philip E. Heckerling Institute on Estate Planning; the Editorial Board of Estate Planning; the Board of Advisors of Business Entities; and the Advisory Board of Tax Management's Estates, Gifts, and Trusts Journal.
He has been a lecturer at the University of Virginia School of Law; has lectured on estate planning at more than 100 tax institutes and conferences nationwide; and is the author of more than 100 published articles on estate planning and related tax subjects. He is co-author of Structuring Estate Freezes, published by Warren Gorham & Lamont in 1991, 1992, 1993 and 1996.
- Recognized as One of the Top 30 "Stars of the Bar," The Washingtonian, December 2009
- Elected to National Association of Estate Planners and Councils Estate Planning Hall of Fame, and Given Designation of Distinguished Accredited Estate Planner, 2009
- Named One of the "Best Lawyers in America," Woodward/White, Inc., 2005-2010
- Named One of America's "Leading Lawyers," Chambers USA, 2008, 2009
- Named a Washington, D.C. "Super Lawyer," Law & Politics, 2008, 2009
- Named a Virginia "Super Lawyer," Law & Politics, 2007, 2008, 2009
- Named One of Virginia's "Legal Elite," Virginia Business, 2006, 2009, 2010
- Named One of 12 "Top Trusts and Estates Lawyers," Washington, D.C. Area, Legal Times, September 27, 2004
- Named a "Top Washington Lawyer," Washington Business Journal, September 10-16, 2004
- Named on a prestigious list in the December 2002 issue of The Washingtonian as an estate planner. The publication listed top financial professionals in "Finding Good Financial Help."
- Included in Who's Who in America, Who's Who in American Law, Who's Who in Finance and Industry, and Who's Who in the World
- Named One of the 45 "Best Trusts and Estates Lawyers in the U.S." in the August 1998 Issue of Town & Country Magazine
- Named One of "Washington's 50 Best Lawyers" in February 1997 Issue of Washingtonian Magazine
- Recipient, Washington, D.C. Estate Planning Council's Estate Planner of the Year Award for 1995-1996
- Member, Miller & Chevalier, Chartered, Washington, D.C.
- Estate Tax Changes in the Obama Administration, February 2010
- Grantor Retained Annuity Trusts (GRATs) and Sales to Grantor Trusts, October 2009
- "Reflections on FLP and LLC Cases,"
Vol. 34, August 2008 - "Regulation and Legislation Update," Co-authored with Dana Fitzsimons, Southeast Wealth Management Business, Vol. 1, Issue 5, February 2008
- "The '2% Floor' Grows Up - A Biography of Legislation, Litigation and Regulations," ACTEC Journal, Vol. 33, No. 4, Spring 2008
- "The More Things Change ---," 33 Estate Planning 5 (May 2006)
- Current Thinking on Zeroed Out GRATs and Sales to Grantor Trusts, Great Lakes Federal Tax Institute
- "The Extreme Sport of Election Year Politics," 31 Estate Planning 297 (June 2004)
- "More and More Legislative Possibilities," 30 Estate Planning 623 (December 2003)
- "Unpredictability Wrapped in Bewilderment Inside Uncertainty," 30 Estate Planning 299 (June 2003)
- "Legislation Prospects Hanging in the Political Balance and Regulations Projects Just Hanging," 29 Estate Planning 636 (December 2002)
- "Legislation Done and Not Done - and Regulations to Watch," 29 Estate Planning 306 (June 2002)
- "Installment Sales to Grantor Trusts" (March 2002)
- "Flexibility or Contortion - Telling the Difference and Using One to Avoid the Other," 33 U. Miami Inst. on Est. Plan. Ch. 8 (2001)
- "Still Debating the Prospects for Estate Tax Repeal," 28 Estate Planning 383 (August 2001)
- "An A-to-Z 'To Do' List Following EGTRRA," 28 Estate Planning 606 (December 2001)
- "Gift Tax Repeal Bill Minimizes Income Tax Problems" Tax Notes (May 2001)
- "The Campaign to Repeal the Estate Tax, What "Splendid Little War It Was!" 27 Estate Planning 493 (December 2000)
- "Finished and Unfinished Business with Electing Small Business Trusts," 2 Business Entities 44 (July-August 2000)
- "Themes for 2000: IRS Toils While Congress Spins," 27 Estate Planning 226 (May 2000)
- "What's Up -- and Coming Up With Estate, Gift, and GST Taxes" (May 2000)
- "Gift Tax Disclosure and Repose Rules Clarified By Regulations," RIA Estate Planner's Alert (February 2000)
- "What Happens When Nothing Is Happening? Mellinger Acquiescence and Not Much Else," 26 Estate Planning 496 (December 1999)
- "Telling the Future With the 1999 Treasury-IRS Priority Guidance Plan," 26 Estate Planning 230 (June 1999)
- "Using C Corporations in Estate Planning," 33 U. Miami Inst. on Est. Plan. ch. 10 (1999)
- "New Proposed Tax Rules for Reporting Gifts" (December 1998)
- "Tax Law Changes Under the 1998 'IRS Restructuring' Flag," 25 Estate Planning 339 (October 1998)
- "Whither the Tax Law? -- Or Can 1997 Be Topped?," 25 Estate Planning 82 (February 1998)
- "IRS National Office Letter Rulings -- When, How and Why to Request Them," 22 Estate Planner's Alert 8 (September 1997)
- "More on Deathbed FLPs," 9 Probate Practice Reporter 1 (August 1997)
- "Menus of Legislative and Administrative Actions Taking Shape," 24 Estate Planning 231 (June 1997)
- "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)
- "Handling Estate Tax Disputes With the IRS," 23 Estate Planning 457 (December 1996)
- Structuring Estate Freezes, Warren Gorham Lamont (1996) (349 pages plus reference material and forms, with semi-annual supplements) (with Howard M. Zaritsky)
- "The New Grantor Trust Reporting Regulations," 2 ALI-ABA Estate Planning Course Materials Journal 5 (August 1996)
- "Post-Mortem Estate Planning," 1 ALI-ABA Estate Planning Course Materials Journal 15 (June 1996)
- "Legislative Proposals Affecting Closely Held Businesses," 23 Estate Planning 217 (June 1996)
- "What You Need to Know About Immediate Pre-Mortem Estate Planning," 1 ALI-ABA Estate Planning Course Materials Journal 55 (June 1995)
- "Fourteen Tips and Traps in Dealing with Chapter 14," 20 Estate Planning 259 (September-October 1993)
- "Corporate and Partnership Freezes Under Section 2701," 26 U. Miami Inst. on Est. Plan. ch. 11 (1992)
- "Structuring Corporate and Partnership Freezes Under Chapter 14," 18 ACTEC Notes 150 (Winter 1992)
- "The Final Chapter 14 Regulations," 17 ACTEC Notes 241 (Spring 1992)
- "Examinations Division Will Have a More Active Role During Appeals," 5 IRS Practice Alert 6 (November 1991)
- "Freezing Interests in Closely Held Businesses: Living and Dying with the Ghost of Section 2036(c)," 16 ALI-ABA Course Materials Journal 7 (October 1991)
- "Information Penalties Will Be Waived for Reasonable Cause," 4 IRS Practice Alert 7 (April 1991)
- "New Valuation Rules of Chapter 14," 16 Estate, Gifts and Trusts Journal 1 (January-February 1991)
- "S Corporation Freezing Techniques After Chapter 14," 3 Journal of S Corporation Taxation 3 (Summer 1991) (with Howard M. Zaritsky)
- "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," 4 IRS Practice Alert 6 (September 1990)
- "Further Observations on Transfer Tax Restructuring: A Practitioner's Perspective," 42 Tax Lawyer 343 (Winter 1989)
- "IRS Delays and Reconsiders its 'No Comfort Ruling' Policy," 3 IRS Practice Alert 6 (November 1989) (with Thomas W. Mahoney, Jr.)
- "Irrevocable Life Insurance Trusts Still Have Planning Possibilities After TAMRA," 71 Journal of Taxation 258 (October 1989) (with Catherine Veihmeyer Hughes)
- "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)
- "Estate Freezes After the Revenue Act of 1987," 5 Akron Tax Journal (1988)
- "Planning the Estimated Income Tax Payments of Trusts and Estates," 2 The Practical Tax Lawyer 41 (Spring 1988)
- "How to Benefit From the New Estate Tax Ruling Policy," 2 IRS Practice Alert 7 (December 1988)
- "Saved by the Net? - Thoughts on Netting Overpayments and Deficiencies," 1 IRS Practice Alert 6 (November 1987)
- "Extending A Deadline After the Fact," 1 IRS Practice Alert 7 (May 1987)
- "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)
- "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)
- "Marital Deduction Changes," ALI-ABA Study Outline on the Economic Recovery Tax Act of 1981, Chapter 94
- "Disclosure of Internal Revenue Service Determinations," 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)
- Lecturer at tax institutes, meetings of bar associations, estate planning councils, 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. Appearances have included:
- AICPA Advanced Estate Planning Conference
- Alabama Tax Institute
- Akron Tax Conference
- American Academy of Otolaryngology - Head and Neck Surgery
- American Bankers Association, Bank Owners Group
- Bank of America Telephone Conference on Election Results
- Bronstein Seminar for Professional Advisors
- Catholic Charities of Chicago Program
- Charleston, West Virginia, Estate Planning Council
- Chattanooga Tax Practitioners Luncheon
- Chicago Council on Planned Giving
- Cleveland Estate Planning Counc
- Community Foundation, Ft. Myers
- Community Foundation, Sarasota
- Communities Foundation of Texas
- Delaware Tax Institute
- Denver Tax Institute
- District of Columbia Bar Association Annual Meeting Seminar
- Duke University Estate Planning Conference
- Estate Planning with the Masters, Chicago
- Federal Bar Association Tax Law Conference
- Federal Tax Institute of New England
- Fiduciary Law Institute
- Georgetown Estate Freezing Conference
- Georgetown Estate Planning Institute
- Georgetown University Graduate Tax Program
- Georgetown University Law Center "Summit"
- Georgia Federal Tax Conference
- Great Lakes Federal Tax Institute
- Great Plains Federal Tax Institute
- Hampton Roads Tax Forum
- Heart of America Tax Institute
- Houston Estate and Financial Forum
- Idaho Advanced Estate Planning Seminar
- IICLE 50th Estate Planning Short Course
- IRS CLE Program, Atlanta
- Jewish Federation of Metropolitan Chicago
- 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
- NVCF Planned Giving Event
- NYU Institute on Federal Taxation
- NYU Two-Day Course on Estate Planning
- New Mexico Tax Institute
- New York Trusts and Estates Law Institute
- Notre Dame Tax & Estate Planning Institute
- Palm Beach / Martin County Estate Planning Council
- Philip E. Heckerling Institute on Estate Planning
- Planned Gifts Advisory Council of the San Diego YMCA
- 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
- Southwest Trust Conference
- Southwestern Legal Foundation Institute on Wills and Probate
- Suburban Chicago Planned Giving Council
- SunTrust Bank Seminar
- State Bar of Texas Annual Advanced Estate Planning and Probate Course
- Texas Commerce Bank/Chase Tax Seminar
- Texas State Bar Advanced Estate Planning Strategies Course
- Texas Taxation Conference
- Tulane Tax Institute
- UCLA Estate Planning Institute
- United Jewish Endowment Fund
- USC Tax Institute
- University of Kentucky Estate Planning Conference, Lexington
- University of Missouri Federal Estate Planning Symposium
- U.S. Trust Estate Planning Seminar
- Virginia Advanced Estate Planning and Administration Conference
- Virginia Conference on Federal Taxation
- Virginia Society of CPAs
- Washington, D.C., Estate Planning Council
- Washington Non-Profit Tax Conference
- Washington State Bar Annual Estate Planning Seminar
- WestLegalworks Webcast
- William and Mary Tax Conference
- American Bar Association
- Vice Chair, Committee Operations of the Section of Taxation, 1998-2000
- 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
- President, 2003-2004
- Regent
- Chair, Business Planning Committee, 1997-2000
- International Academy of Estate and Trust Law
- Academician
- Member, Executive Council, 2001-2004
- Advisory Committee, University of Miami Philip E. Heckerling Institute on Estate Planning
- Editorial Board, Estate Planning
- Board of Advisors, Business Entities
- Advisory Board, Tax Management Estates, Gifts and Trusts Journal
- Editorial Advisory Board, Shannon Pratt's Business Valuation Update
- Co-author (with John M. Bixler) of the Quarterly "Washington Report," ACTEC Journal
- President, Miller & Chevalier Charitable Foundation, 1993-1997, Secretary-Treasurer 1981-1992
- Board of Regents, Trinity International University, Deerfield, Illinois
- Board of Visitors, University of Minnesota Law School
- Moderator, Evangelical Free Church of America, Minneapolis, Minnesota, 1995-1997; Vice Moderator and Chairman of the Board of Directors, 1993-1995
- Christian Legal Society
- Fellow, American Bar Foundation
- OSCE international observer of Bulgarian parliamentary elections on April 19, 1997
- Lieutenant, U.S. Navy, 1970-1973
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EDUCATION University of Minnesota Law School, Minneapolis, Minnesota, J.D., 1975 University of Minnesota, Minneapolis, Minnesota, B.A., 1967 ADMITTED Virginia 1978 District of Columbia 1976 Minnesota 1975 Texas 1999 U.S. District Court for the Eastern District of Virginia 1986 U.S. Court of Appeals for the 4th Circuit 1986 U.S. Court of Federal Claims 1982 U.S. Court of Appeals for the Federal Circuit 1982 U.S. District Court for the District of Columbia 1980 U.S. Court of Appeals for the District of Columbia Circuit 1980 U.S. Tax Court 1980 U.S. Supreme Court 1978 PLACE OF BIRTH St. Paul, Minnesota |

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