Ronald D. Aucutt


Related Content

  • University of Minnesota Law School, JD, magna cum laude, 1975
  • University of Minnesota, BA, summa cum laude, 1967
  • Virginia
  • District of Columbia
  • U.S. Supreme Court
  • U.S. District Court for the Eastern District of Virginia
  • U.S. District Court for the District of Columbia
  • U.S. Court of Appeals for the District of Columbia Circuit
  • U.S. Court of Appeals for the 4th Circuit
  • U.S. Court of Appeals for the Federal Circuit
  • U.S. Court of Federal Claims
  • U.S. Tax Court

Member; 1976-present; Vice Chair, Committee Operations of the Section of Taxation, 1998-2000; 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, American Bar Association

Fellow, American College of Tax Counsel, 1993-present

Fellow, 1988-present; President, 2003-2004; Regent, 1996-2005; Chair, Business Planning Committee, 1997-2000, The American College of Trust and Estate Counsel

Academician, 1993-present; Member, Executive Council, 2001-2004, The International Academy of Estate and Trust Law

Member, The Bar Association of the District of Columbia, 1984-present

Member, Advisory Committee, University of Miami Philip E. Heckerling Institute on Estate Planning, 1999-present

Member, Advisory Board, Tax Management Estates, Gifts and Trusts Journal, 1999-present

Member, Board of Regents, Trinity International University, 1993-1997, 2000-2006, 2007-2009

Member, Board of Visitors, University of Minnesota Law School, 1998-2004

Moderator, 1995-1997, 2007-2009; Vice Moderator and Chairman of the Board of Directors, 1993-1995, Member of the Board of Directors, 1986-1992, 1993-1997, 2007-2011, Evangelical Free Church of America

Member, Christian Legal Society, 1998-present

Fellow, American Bar Foundation, 1993-present

OSCE International Observer, Bulgarian Parliamentary Elections, April 19, 1997

Ronald D. Aucutt is a partner in the Tysons Corner, Virginia office of McGuireWoods LLP and is the chair emeritus of the firm’s Private Wealth Services Group. Ron's career has focused on planning and controversy matters involving the estate, gift, and generation-skipping transfer taxes, the income taxation of trusts and estates, and the rules regarding tax-exempt organizations and charitable contributions. 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. He is experienced in resolving tax issues through rulings in the Internal Revenue Service’s National Office and in administrative appeals throughout the country. He has contributed to the formation of tax policy through legislation since 1976, as well as in Treasury regulations, has served as an expert witness in estate and gift tax matters, and served on the Internal Revenue Service Advisory Council from January 2015 to November 2016, including two years as chair of its “OPR Subgroup” (working with the IRS Office of Professional Responsibility). He was appointed in 2015 to be the Reporter for the current revision of the Uniform Principal and Income Act.

Ron was recognized as one of Washington’s 31 “Best Lawyers” in the December 2011 issue of Washingtonian and as one of the top 30 “Stars of the Bar” in the December 2009 issue of Washingtonian; he holds Chambers USA’s “Band 1” ranking for Wealth Management; 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 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.

Ron is a Fellow and former President (2003-04) of The American College of Trust and Estate Counsel (ACTEC), an academician of The International Academy of Estate and Trust Law and former member of its Council (2000-04), a former Vice Chair (Committee Operations) of the American Bar Association’s Section of Taxation (1998-2000), a Fellow of the American College of Tax Counsel and the American Bar Foundation, and a member of the Christian Legal Society. He is also a member of the Advisory Committee of the University of Miami Philip E. Heckerling Institute on Estate Planning, the Advisory Board of the Florida Tax Institute, and Tax Management’s Advisory Board on Estates, Gifts, and Trusts. Ron received a B.A. degree in 1967 and a J.D. degree in 1975, both from the University of Minnesota. He has been a lecturer in law at the University of Virginia School of Law. He has lectured on estate planning subjects at over 100 tax institutes and conferences nationwide and is the author of more than 150 published articles on estate planning and other tax subjects. He is co-author of Structuring Estate Freezes, published by Warren, Gorham & Lamont and supplemented twice a year.

Ron was in the Navy from 1970 to 1973. He served in Vietnam and achieved the rank of lieutenant.

In the News

View all 64 articles
Ronald D Aucutt
T: +1 703 712 5497F: +1 703 712 52861750 Tysons Boulevard
Suite 1800
Tysons, VA 22102-4215

Assistance to wealthy clients in transferring sufficient wealth through grantor retained annuity trusts (GRATs), sales to grantor trusts, and life insurance trusts tax-free during their lives that they can leave their entire estates, or at least their residuary estates, at death to charity, thereby achieving significant charitable objectives and avoiding an estate tax audit.

Representation of clients in obtaining favorable letter rulings from the National Office of the Internal Revenue Service on subjects including the division, reformation, or early termination of long-term trusts with assets valued in excess of $100 million, the succession of a long-term trust by a limited liability company to continue a business with assets valued in excess of $1 billion, the overlap between the charitable and marital estate tax deductions in a flexible estate plan, the conversion of a marital trust to a graduated “unitrust,” the elaboration of the exception in Treasury regulations from the special valuation rules applicable to stock repurchase agreements when less than half of the stock is owned by family members, and permission to file a Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, after its January 17, 2012, due date.

Assistance to lawyers and accountants nationwide in obtaining rulings, audit or appeal results, or other favorable outcomes from the Internal Revenue Service.

Prevention of the issuance of overly burdensome Treasury or IRS guidance through public and private participation in the comment process.

Assistance in the formation of private trust companies despite the lack of Treasury-IRS guidance.

Recipient, Albert Nelson Marquis Lifetime Achievement Award, Marquis Who's Who, 2018

Named a "Notable Practitioner," Private Wealth Law, Band 1, District of Columbia and Nationwide, 2016, 2017; "Senior Statesmen," Private Wealth Law, Band 1, Eastern U.S., 2018; Chambers HNW Guide

Recognized in "Readers Choice Awards," Top Read Article, Estate Planning, “Estate Tax Changes Past, Present and Future,” JD Supra, 2016

Named a "Divorce, Trusts and Estates Trailblazer," The National Law Journal, 2016

Selected for inclusion in The Best Lawyers in America, Litigation & Controversy – Tax, Tax Law, and Trusts and Estates, Woodward/White, Inc., 2005-2018

Selected for inclusion in America's Leading Lawyers for Business, Wealth Management: Eastern Region, Nationwide, Chambers USA, 2008-2011, 2013-2016

Named to "Washington, D.C. Super Lawyers," Tax, Estate Planning and Probate, Super Lawyers, Thomson Reuters, 2007-2013, 2016-2017

Named to "Virginia Super Lawyers," Tax, Estate Planning and Probate, Super Lawyers, Thomson Reuters, 2006-2017

Named to "Legal Elite," Taxes/Estates/Trusts/Elder Law, Virginia Business, 2006, 2009-2012, 2015, 2016

Named one of 12 to “Top Trusts and Estates Lawyers,” Washington, D.C. Area, Legal Times, September 27, 2004

Named to “Top Washington Lawyers,” Washington Business Journal, September 10-16, 2004

Named to prestigious list of top financial professionals, "Finding Good Financial Help," The Washingtonian, December 2002

Selected to deliver the annual Joseph Trachtman Memorial Lecture at the 2011 annual meeting of The American College of Trust and Estate Counsel

Selected for inclusion in Who's Who in America, 1999-2011, Who's Who in American Law, 1992-2011, and Who's Who in the World, 1997-2011, Marquis Who's Who

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

Named to "Washington's Best Lawyers," Washingtonian Magazine, 1997, 2013

Recipient, Estate Planner of the Year Award, Washington, D.C. Estate Planning Council, 1995-1996

Author, Estate Tax Changes Past, Present and Future, McGuireWoods LLP, October 2018 (updated)
Author, Grantor Retained Annuity Trusts (GRATs) and Sales to Grantor Trusts, McGuireWoods LLP, April 2018 (revised)
Co-author, "IRS Settlement With Carmex Owners Is Surprising," Law360, April 14, 2016
Author, ACTEC Capital Letters, 2006-present
Co-author, Making Sense of the 2010 Estate Tax Legislation, CCH, June 2011
Author, "Interpreting 2010 Estate Planning Documents," The Practical Tax Lawyer, Spring 2011
Author, "Reflections on FLP and LLC Cases," ACTEC Journal, Vol. 34, No. 2, Fall 2008
Author, "Creed or Code: The Calling of the Counselor in Advising Families," ACTEC Law Journal, Vol. 36, No. 4 (the annual Joseph Trachtman Memorial Lecture delivered at the 2011 annual meeting of The American College of Trust and Estate Counsel), Spring 2008
Author, "The ‘2% Floor’ Grows Up – A Biography of Legislation, Litigation and Regulations," ACTEC Journal, Vol. 33, No. 4, Spring 2008
Co-author, "Regulation and Legislation Update," Southeast Wealth Management Business, Vol. 1, Issue 5, February 2008
Co-author, "Washington Report," ACTEC Journal (ACTEC Notes before 2001), Quarterly 1993-2006
Co-author, Structuring Estate Freezes, Warren Gorham & Lamont, 1991-1993, 1996, with semi-annual supplements
Speaker, "Tax Reform and the Impact on You and Your Estate," Essential Insight on Sweeping Tax Reforms, January 18, 2018
Speaker, "Recent Developments/New Tax Laws," 12th Annual Fiduciary Advisory Services Seminar; Issues Confronting Institutional Fiduciaries, October 4, 2017
Speaker, Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2016, McGuireWoods LLP Webinar, February 2, 2017
Speaker, "Impact on Estate, Gift and Generation-Skipping Transfer Taxes," Post-Election Program, McGuireWoods LLP Webinar, November 10, 2016
Speaker, New Developments in Wealth Planning, McGuireWoods LLP Seminar, October 26, 2016
Speaker, "Recent Tax Developments" and "Developments and Issues with IRS Regulations, Including the Proposed Regulations on Valuation Discounts Under Section 2704," 11th Annual Fiduciary Advisory Services Seminar, October 5, 2016
Speaker, Top 10 Estate Planning and Estate Tax Developments of 2015, Charlotte Estate Planning Council, January 26, 2016
Speaker, "Recent Developments" and "Washington Outlook," Be a Road Warrior, Not Road Kill: Issues Confronting Fiduciaries, October 7, 2015
Speaker, Legislative and Regulatory Outlook, Baker Tilley Virchow Krause, June 25, 2015
Speaker, "Preparing an IRS Ruling Request (and Determining if It's a Good Idea in the First Place)," 39th Annual Advanced Estate Planning and Probate Course, June 12, 2015
Speaker, "Legislative and Regulatory Developments," Georgia Federal Tax Conference, June 11, 2015
Speaker, Changes in the Tax Law to Expect - And Not Expect, Maryland, Washington D.C., and Virginia Estate Planning Councils, April 23, 2015
Speaker, "GRATs, Installment Sales, and Statute of Limititaions," ALI CLE Planning Techniques for Large Estates, April 9, 2015
Speaker, "Top Ten Estate Planning and Estate Tax Developments of 2014," D.C. Bar Estate Planning Update, January 30, 2015
Speaker, "Washington Update," Houston Estate and Financial Forum, January 23, 2015
Speaker, Top Ten Estate Planning and Estate Tax Developments of 2014, Community Foundation of Sarasota, January 20, 2015
Speaker, "Recent Developments," 49th Heckerling Institute on Estate Planning, January 12, 2015
Speaker, "Recent Developments In Tax" and "Defining a Trust," What You Do Not Know Can Hurt You, October 7, 2014
Speaker, IRS Trustee Fee Unbundling Rule: Will You Be in Compliance?, American Bankers Association Webcast, August 5, 2014
House Votes to Limit GRATs, March 29, 2010
Life Insurance Trusts in 2010, January 14, 2010
FLPs & LLCs in Recent Cases, September 29, 2009