Washington, D.C.-Senator Tom Cotton (R-Arkansas) along with Senators John Boozman (R-Arkansas), and Roy Blunt (R-Missouri) today introduced the Estate Tax Rate Reduction Act, which would reduce the estate tax to

Yesterday, Representative Jason Smith of Missouri introduced HR 218; Death Tax Repeal bill of the 116th Congress with 37 original co-sponsors including Representative Sanford Bishop (D) (GA);  We are pleased

An update on S. 3638, Senator Kyl’s (R-AZ) estate tax rate reduction bill introduced on our behalf last month

“It’s just wrong. The death/estate tax is wrong for one simple reason: death shouldn’t be a taxable offense or action. The very idea of making people struggle to file a

Seeking to “start the conversation”, Senator Kyl proposed cutting the estate tax rate in half, from 40 percent to that of capital gains. It’s a return to a favorite subject

Dear Supporters and Friends, We urge you to reach out to your Senator and ask that they sign onto Bill S-3638. If you do not have the direct number, you

Below is a summary of the PATG-FEUSA Supporters and Members Meeting held on September 27, 2018.

Below is the link to a summary of details on Tax Reform 2.0 legislation issued by the Ways and Means Committee. Please note this includes making permanent the doubling of

Excellent news as our good friend and supporter, Senator Kyl will be back in the Senate. From AZ Central Jon Kyl, once one of the most powerful Republicans in the

House tax writers will meet to consider legislation to make permanent the expiring individual and business tax provisions in the 2017 tax law during the week of September 10. House

The US Department of the Treasury and the IRS have released Proposed Regulations on Internal Revenue Code Section 199A, the 20% pass-through deduction designed to provide tax relief to pass-through

Wednesday, September 26, 2018 6:00pm Supporters and Members Dinner Acqua Al 2 212 7th Street SE Washington DC Thursday, September 27, 2018 10:00am-2:00pm Supporters and Members Meeting 20 F Street

Chairman Brady intends to have the House address the 2018 Tax Bill 2.0 when they return from August recess; note that it will include making the estate tax life exemption

New Survey of Family Businesses Reveals Commitments, Challenges, & Concerns Ahead Family business are key drivers of economic development, but taxes and regulations hinder growth Two-thirds of participating business owners

Congressman Devin Nunes (CA-22) has introduced a bill in the House of Representatives to eliminate capital gains taxes on inflation. By ending this unfair tax, the Capital Gains Inflation Relief

Policy and Taxation Group Supporters Meeting When Thursday, September 27, 2018 from 10:00 AM to 2:00 PM EDT Where Washington D.C. TBD Would you like updates on our estate tax

Before leaving for last week’s Fourth of July Recess, Ways and Means Committee Member Rep. Kenny Marchant (R-TX) introduced H.R. 6228, which would permanently increase the estate and gift tax

My personal view, for what is might be worth, is that lowering the corporate tax rate from the current 35% to 20% is too big a cut and unnecessary to

June 13, 2018 My father started an aerospace component manufacturing business March 31, 1961 in Maywood, California. He started it by himself investing $7,500 dollars in the business. He hired

As a family owned business for 97 years now, White Castle has learned a lot about what it takes to create an enterprise that’s sustainable and capable of nourishing our

A family operating 100 hardware stores in the Midwest had to sell the business to a private equity firm in the 3rd generation of the family businesses. The family had

House Ways and Means Committee Chairman Kevin Brady (R-Texas) said that tax-cut legislation he hopes to unveil in August will include a package of bills, the centerpiece of which will

Chairman Kevin Brady has indicated that he would like the House to vote in July, on making all individual tax cuts permanent, which were included in last year’s tax bill.

Revised July 9, 2018 PATG State Death Tax Chart – July 9, 2018 This chart is maintained for the Policy and Taxation Group Website and is updated regularly.  Any comments

Politico: MARK YOUR CALENDARS: Might there be another tax vote in Congress around the time fall rolls in? House Ways and Means Chairman Kevin Brady said on Tuesday that he

TAX POLICY: THE POLITICS OF IT ALL Last year was a historic year for tax reform with the “Tax Cuts and Jobs Act of 2017”. Families and their businesses were

I wanted to share the below that was published by Tax Notes on Friday, May 25th, 2018. The White House is working with House and Senate tax writers to draft

Photos from a recent visit to The Hill by Policy And Taxation Group to talk about the estate tax and the impact on family businesses.    

The Honorable Adrian Smith U.S. Congressman, Third District of Nebraska Chairman, House Ways and Means Human Resources Subcommittee 1102 Longworth House Office Building Washington, DC 20515 Dear Chairman Smith, I

Family Businesses in the United States Giving by Families; 2017 Individuals comprised 72% of giving; Corporation’s comprise 5% of giving (2) IRS Statistics of Income (SOI) data indicates that from

Policy & Taxation Group invites you to attend a reception and discussion hosted by Don and Greg Root. Last year was a historic year for tax reform with the “Tax

As you know, with Rep. Kristi Noem (R-SD) running for Governor of South Dakota, we need a new champion for our issue in the House. To that end, House Ways

Update and Extend Earlier Estimates of Proposals to Modify The Estate, Gift and Generation Skipping Transfer Taxes In this memorandum we update and extend our earlier estimates of three (3)

By Anna Edgerton; Bloomberg BNA The House will hold a vote this year to make individual tax cuts permanent, according to House Speaker Paul Ryan, even though the effort is

Since it is possible that additional estate tax “relief” may be possible this year, and unlikely that we’ll see total “repeal”, PATG has drafted “Rate Reduction legislation” and are working

Since it is possible that additional estate tax “relief” may be possible this year, and unlikely that we’ll see total “repeal”, PATG has drafted “Rate Reduction legislation” and are working

Tax cuts, Round 2: GOP looks to punish Democrats in 2018 POLITICO Magazine By BURGESS EVERETT and RACHAEL BADE – 03/27/2018 06:08 PM EDT “It’s the tax pony, and that’s

Just in case you missed it; In the House Ways and Means Subcommittee Tax Policy Subcommittee Hearing last week, Chairman Brady acknowledged that Republicans are working on a second round

Revised March 18, 2018 PATG State Death Tax Chart – March 18, 2018 This chart is maintained for the Policy and Taxation Group Website and is updated regularly.  Any comments

Policy and Taxation Group submitted this letter for Ways and Means Tax Policy Subcommittee Hearing held on Wednesday 3/14. The Honorable Vern Buchanan U.S. Congressman, Sixteenth District of Florida Chairman,

To prepare for the opportunities in the year ahead, we have already begun engaging with lawmakers and identifying our champions – including Rep. Mike Kelly (R-PA), who we would like

By Toby Eckert Senate Democrats unveiled on Wednesday a $1 trillion infrastructure plan that would be funded by repealing numerous tax cuts Republicans pushed through Congress last year. The plan

If you happen to be in the Orange County, CA area and would like to hear my presentation as described below; please let me know, we would love to have

By Allyson Versprille and Jorge Uquillas Estate tax repeal efforts aren’t dead, but tax law changes will make it harder for proponents to make headway anytime soon. “Getting enough Democrats

Wishing you all the very happiest of New Years, with the hope that the surprises that lie ahead in 2018 are only of the most positive kind. This is perhaps

Highlights of recently enacted Tax Reform Bill (HR1 “Tax Cuts and Jobs Act of 2017”) Individuals Double the estate, GST and gift tax exemption ($5.6 million to $11.2 million, indexed

Earlier today President Trump signed the just-passed tax reform legislation into law. Though there had been discussion that the President would wait until January to sign the legislation, last night

The U.S. House again passes sweeping rewrite of the tax code with a vote of 224-201 of voting in favor and on HR1; Tax Cuts and Jobs Act. 16 Republicans

On Friday, December 15, 2017, the Conference Committee for the Tax Cuts and Jobs Act released and approved its conference report reconciling the differences between the House and Senate tax

BY HARRY ALFORD, OPINION CONTRIBUTOR – THE HILL – 12/08/17 12:00 PM EST ( THE VIEWS EXPRESSED BY CONTRIBUTORS ARE THEIR OWN AND NOT THE VIEW OF THE HILL) The

Members Contact Info Below This will be a very important week, the Conference Committee meets Wednesday 12/13. I will be in DC, meeting with those members who we think can

Both Republicans and Democrats Senate Republicans Finance Committee Chairman Orrin Hatch (R-UT) 202 224 5251; hatch.senate.gov Senator John Cornyn (R-TX) 202 224 2934; cornyn.senate.gov Senator John Thune (R-SD) 202 2242321; thune.senate.gov Senator Rob Portman (R-OH) 202 224 3353; portman.senate.gov Senator Tim Scott (R-SC) 202 224 6121; scott.senate.gov Senator Pat Toomey

Earlier this morning, the Senate voted 51-49 to pass its version of the Tax Cuts and Jobs Act, with Sen. Bob Corker (R-TN) being the lone Republican to vote against

Frank Luntz and Luntz Global Partners November 15, 2017 Priorities are crystallizing. As the first year of President Trump’s administration nears its end, Congress has turned its attention away from

Braving Backlash, Patricia Soldano Of Anaheim Hills Is The Invisible Leader In Killing Estate Tax By DAVID WHITING | dwhiting@scng.com | Orange County Register PUBLISHED: November 10, 2017 at 4:44

Fourth and Final Report: House Ways and Means Committee Markup of H.R. 1, Tax Cuts and Jobs Act As we await the release of the Senate’s “conceptual draft,” we wanted

House Ways and Means Committee Votes to Phase Out the Death Tax by 2024; Senate Finance Committee Proposes to Double the Exclusion Yesterday, the House Ways and Means Committee voted

Quantria Strategies; Final report September 2017 Revenue Analysis of Options to Reform the Federal Estate, Gift and Generation Skipping Transfer Taxes Executive Summary Our federal transfer tax system has three

House Said to Release Tax Bill Text Next Week By Laura Davison The House Ways and Means Committee is scheduled to release a tax bill the week of Oct. 30,

Earlier today, the White House, House Ways and Means Committee, and Senate Finance Committee released their highly-anticipated “unified framework” for tax reform, which calls for elimination of the death tax

By Brandon Roman of Squire Patton Boggs Law Firm Last week, the Policy and Taxation Group held its annual Supporters Dinner and Meeting, during which we had the opportunity to

Revenue Analysis Of Options To Reform The Estate Tax, Gift tax And Generation Skipping Transfer Tax Our federal transfer tax system has three related components: The estate tax, a gift

In 2005, Elizabeth Marshall Maybee inherited a 3000-acre Northern California ranch from her grandmother that had been in the family since the 1880s. However, “the Marshall Ranch, which survived the

Tom Crowder’s grandfather had a passion for the outdoors and sustainability. This was reflected in the 6,000 acres of pines, bottomland hardwoods, and wildlife occupying his forest in south central

Seventh-generation cattleman Bob McKnight has faced the death tax on multiple occasions, with effects that have been exacerbated by dramatic wildfires and drought. For many farm owners, this has meant

The Page Family began farming in the 1880s, when Jeff Page’s great-grandfather purchased 50 acres of land in Napa Valley to grow orchard fruit and raise cattle, sheep, and turkeys.

Just outside Nashville, Brandon Whitt operates Batey Farms with his wife, Katherine, and father-in-law, who owns the property. Established in 1807 from a Revolutionary War land grant for military service,

When Tom and Leslyn Jacobs first got married, buying land was simply a dream. Indeed, they were both young foresters saddled with college loans and old vehicles. However, in 1984,

In 1973, Karen Madonia’s father purchased Illco, a Chicago-based distributor of parts and supplies for heating, ventilation, air conditioning, and refrigeration equipment. Although the company now has 97 employees in

The federal unified transfer tax on estates, gifts, and generation-skipping transfers may appear to be attacks born solely by the wealthiest Americans. This view, however, is as misleading as the

Support for the estate tax is based on three major claims. One, inheritance is are a major source of wealth and equity. Two, the tax provide significant revenue for the

The Federal gift and estate tax has come to be known as the death tax. There are several proposals to reform or repeal the tax pending before the current Congress,

Despite President Obama’s best efforts, the death tax remains a lightning rod in tax policy. Even the New York Times has reported that the death tax threatens Obama’s ambitions. The

Our job today, Define family business, provide the best available statistics on family businesses, judge the quality of each satistics, and suggest prospects for future research. Read the full Family

Our beloved 101 “acre California farm-my small family’s one asset- has been in my family since 1942, when it was purchased by my great uncle. It has been planted In

This paper is the second in a series of Tax Foundation studies examining Federal transfer taxation. The first of these studies provided a history and overview of federal transfer taxation.

We begin with a simple statement of the facts about death taxation. America has had a death tax of some sort since 1916, the first year that the modern personal

Tea Party Threatened By Death Tax. Estate Valuation Prove Problematic For Oregon Timberland Owners. The Death Tax Chronicle is brought to you by the Family Business State Tax Coalition. Multi-Generation

Summarized below are the results of a survey of 272 family owned and operated businesses which are members of the National Association Of Women Business Owners. The study was sponsored

Mr. Syman is worth multi-millions – interests include real estate holdings, shopping center/strip mall developments, restaurants, etc. He is 66 years old and has just recently started consulting with attorney’s

Our great United States thrives because of the concept of capitalism and the promotion of an entrepreneurial spirit With those thoughts in mind, 1 strongly urge you to support permanent

The American free market typically rewards success and encourages growth, unless you happen to be a family-business owner. My family has distributed food-service products and paper and plastic disposable products

My mother is 86 years old. My father died in ’94. They grew up during the depression. My mother’s father was a share cropper in Nebraska. He earned a dollar

The Estate Tax kills jobs. It kills the companies that provide jobs. In the process, it kills towns and communities, particularly those in rural areas dependent upon the land and

Mr. Goebel, the owner of the bus line and a hockey rink, currently has a “buy/sell” arrangement with his brothers regarding the business. They pay about $75,000 a year in

My father owned a small business which provided health products to his long time customers. Upon his death, we had to sell the business because of the estate tax on

I am only 36 yr old and have been in the financial planning field for 8yrs. My clients average age is 67 and range 50-80. Seeing the average portfolio of

My Mother in law recently passed away. She lived in Minden, Ne. all her life. She and her late husband worked their entire lives in Kearney County. They owned farms,

I have not had to sell assets yet but as it stands upon the death of my father, because of the value of the farm land now, my sisters and

My family has almond land, rice land and cattle land in California. Our forefathers settled on the cattle land in the mid 1800’s. The problem I see is that land

Dear Ms. Soldano: I want Congress to do something about reducing the death tax if they won’t repeal it. It looks like the Democrats are dead-set against a repeal, but

New Data On The Effects Of The Death Tax Almost twice as many family members sell their business or property early because of the death tax, and those who leave

Clarity is scarce, and at a premium, in Washington today. Complicated, complex, and contentious issues abound. Healthcare, immigration, foreign relations. The list goes on. Pick one. The common denominator is

New Survey of Family Businesses Reveals Strengths and Challenges Ahead Family business are key drivers of economic development, but taxes and regulations hinder growth A new survey finds that family

With tax reform now in the spotlight of political debate, repeal of the “estate” or “death tax” has moved to the front burner of tax reform proposals currently under consideration;

President Trump has proposed a comprehensive tax reform plan that includes a complete repeal of the estate tax. The details of his proposal are below:  2017 Tax Reform for Economic

On Tuesday (1/24/17), Rep. Kristi Noem (R-SD) and lead co-sponsor Rep. Sanford Bishop (D-GA) introduced legislation (H.R. 631) in the House of Representatives that would fully repeal the estate tax in

On Monday (1/9/17), while speaking to the Heckerling Institute on Estate Planning in Orlando, Florida, Kathy Veihmeyer Hughes of the Treasury Department’s Office of Tax Policy, provided a status update of proposed regulations reducing

Revised July 17, 2017 PATG State Death Tax Chart — July 17, 2017 This chart is maintained for the Policy and Taxation Group Website and is updated regularly.  Any comments

South Dakota Sen. John Thune and other top Republicans recently announced their intentions to launch a new drive to repeal the estate tax next year, while pulling back on efforts

House Majority Leader Rep. Kevin McCarthy (CA) along with Republican committee chairmen have sent a letter to all government agencies urging them not move ahead with any new regulations in the

The American College of Trust and Estate Counsel (ACTEC) has just released a detailed response on Treasury’s proposed regulations under Section 2704 regarding valuation discounts for estates. The ACTEC is

Our voices have been heard! See below for an article on the sizable number of businesses and trade groups that have signed on to the letter against the proposed regulations

BNA Snapshot * Senate opposition letter possible this week * Lawmakers upset administration is using regulatory process for estate tax changes By Allyson Versprille and Aaron E. Lorenzo Sept. 27

Please click the link below to view the replay of FOX’s most recent webinar on the impact of proposed Section 2704 regulations on families in which Skip Fox, Aubrey Rothrock

I would like to bring to your attention an article from the Wall Street Journal discussing Hillary Clinton’s proposals for increasing the estate tax. In all, Mrs. Clinton would increase

We have several updates from Capitol Hill this week, particularly regarding the proposed Treasury regulations. Please click this link for PATG’s talking points on the proposed regulations under Section 2704. In

BNA Snapshot * Estates over $50 million give most to charity * If tax repealed, wealthy might lose incentive to make charitable bequests, analysts say By Allyson Versprille   Sept. 12

  OPINION  REVIEW & OUTLOOK A Stealth Death Tax Increase Treasury again rewrites longstanding interpretations of law Sept. 5, 2016 6:46 p.m. ET In Print, September 6, 2016, p. A-14 January

Proposed Section 2704 Regulations Would Impose Major Restrictions on Valuation Discount Planning Long-awaited proposed regulations under Section 2704 of the Internal Revenue Code, released on August 2, 2016, would make

On August 2, 2016, The Internal Revenue Service (IRS) issued much anticipated proposed regulations that would limit the use of discounts when valuing interests in family entities for estate, gift

BNA Tax Report The IRS may face an uphill battle as it works to finalize recent proposed regulations meant to curb certain estate and gift tax planning tactics, according to

Yesterday, the US Treasury Department released long anticipated guidance under IRC Section 2704 designed to close tax preferences on the valuation of certain interests in family limited partnerships and limited

With the Republican Convention coming to a close and the Democrat Convention opening next week, tax policy continues to be a key differentiator between the Presidential candidates. Donald Trump proposes

The IRS has recently released a draft of instructions for Form 706 concerning estates of decedents who died after Dec. 31, 2015. These draft instructions include reminders on consistent basis

According to a recent study published by the Tax Foundation, presumptive Republican presidential nominee Donald Trump’s estate tax proposal would encourage economic growth, but also reduce tax revenue by billions

We thought this story about the launch of a potential rival lobbying organization featured in Politico would be of interest to you. The Patriotic Millionaires, a group of wealthy Americans who

The results of the 2016 presidential and congressional races could hold significant sway over the future use of grantor-retained annuity trusts (GRATs) while simultaneously impacting estate and gift taxes. If

During an address to the American Bar Association Taxation Section over the weekend, Melissa C. Liquerman, Branch Chief within the IRS Office of the Chief Counsel, acknowledged that long awaited

The Estate Tax Turns 100 years old this year! It is time to kill it once and for all! Please help us to do that by referring families to us that can

Rep. Sander Levin, the top Democrat on the House Ways and Means Committee, recently released a new bill that brings back the estate tax parameters from early in the Obama

PATG continues to monitor the anticipated year-end release of Treasury regulations under Section 2704 that could place limits on the availability of valuation discounts.  As you are aware, PATG worked

Early this morning, Congressional leaders announced that an agreement had been reached to pass a $1.15 trillion deal on spending and tax legislation that would avoid a government shutdown and fund the

Policy and Taxation Group is excited to announce that Rep. Kevin Brady (R-TX) has just officially been announced as the next chairman of the Ways and Means Committee. Rep. Brady

Family Enterprise USA releases an annual survey in order to gather updated data on the state of family businesses throughout the country. You can access the 2015 survey here: https://www.surveymonkey.com/r/TM9W9W8.  

Each American Dream recently received back the results from our national survey of Hispanic voters and would like to share some early key insights with you! An interesting finding from

We would like to share with you Each American Dream’s latest op-ed, authored by our Chairman Pat Soldano and published last week in The Hill. Pat discusses the need for Congressional action on

Policy and Taxation Group’s sister organization Each American Dream (EAD) is in the midst of an exciting research project among Hispanic voters, studying how Latinos view wealth, taxes and the

Over the weekend, it came to light that the British Conservatives will soon announce plans to reduce the scope of the United Kingdom’s estate tax by dramatically expanding exemptions allowed

On June 25, U.S. Presidential hopeful Sen. Bernie Sanders (I-VT) presented legislation calling for an across the board hike on federal estate tax rates with the introduction of the “Responsible

This was originally posted as an op-ed in Roll Call. By Tyler Deaton For the first time in a decade, Congress has decided to seriously examine the burden the death

This week, President Obama released his budget proposal for Fiscal Year 2016, outlining his spending and tax agenda for the coming year. As with previous proposed budgets, the outline relies

As we previously reported, PATG has been tracking speculation from inside and outside Washington that the IRS may issue proposed regulations aimed at curbing the availability of valuation discounts for

I wanted to take this opportunity to notify you of some changes at Policy and Taxation Group (PATG), and formally welcome Tyler Deaton to the team. Tyler will replace Jeff

Last night, the President gave his sixth State of the Union address where he outlined his policy agenda for the coming year (video, transcript). The tone of the speech was

Source: The Hill By Jeff Cook-McCormac If there is a lesson to be learned from the 2014 midterm elections, it is that Americans are frustrated with the status quo. Voters

Source: The New York Times By Frank Luntz On election night 1994, as Republicans recaptured the House for the first time in 40 years, I stood in the audience and

Over the past several months, PATG has been tracking speculation from inside and outside Washington that the IRS may issue proposed regulations aimed at curbing the availability of valuation discounts

Seattle Times NEWS that the last family farm in Issaquah is being sold for residential development is a reminder of one of the subtle ills of our tax system: a

By Frank Luntz June 18, 2014 To see the full presentation, click here.

Frank Luntz – an Each American Dream survey found that 78% of Americans now say that working hard and doing the right thing isn’t enough to get ahead. Responders point

By Frank Luntz January 28, 2014 To see the full presentation, click here.

Economic inequality has become the left’s great hope for recovering its political integrity after the Obamacare disaster. President Obama, trying to change the subject, has latched onto the issue and

DENVER – They had $10 million in contributions, a barrage of advertising and support from the usually warring factions of the educational establishment. But Democratic leaders in this swing state

Beginning early in his re-election campaign, President Obama began voicing his belief that our broken tax system and mounting deficit could be fixed — in part, at least – by

I learned to appreciate the American free enterprise system by quitting a job in Spain. At age 19, I dropped out of school to pursue a career as a French

With the November 6 elections in the rear view, thoughts turn to the lame duck session and the coming 113th Congress. Observers inside the beltway continue to work to interpret

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With just a little more than 2 weeks left until election day, the candidates are angling on tax policy and lawmakers are beginning to lay the groundwork for the lame

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On August 1, it was another busy day in Washington as Congress aimed to finish business (for now) on key items, including House consideration of an extension of current income,

August 1 was a significant day in the ongoing congressional battle over tax policy. Levin Amendment – During consideration of the Republicans’ one-year tax extension bill, Congressman Sander Levin (D-MI)

On July 25, intense activity in tax policy debate returned, and estate tax relief is back in the center of attention. Floor Action Today – As we reported on July

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The Senate Republican proposal, which would have extended current rates for all taxpayers and preserved the 35/5 estate tax parameters, was defeated by a vote of 45-54. 44 of 47

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Leaders of both parties are preparing outlines of legislation to extend or provide additional payroll tax relief, neither of which are expected to impact estate, gift and generation-skipping transfer (GST)

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By Douglas Holtz-Eakin and Cameron T. Smith September 2010 A Study by the American Family Business Foundation Executive Summary  The United States economy has endured a severe recession and is

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By Harry Alford April 26, 2006 Why does the National Black Chamber of Commerce support the permanent elimination or the reduction of the estate tax? Because many of our family

By the Seattle Times Company Editorial Board May 17, 2005 THE supporters of the death tax portray it as an egalitarian measure that taxes only the rich. But its effect

By Impacto Group June 1, 2004 Prepared for Patricia Soldano Overview “It [death tax] affects everybody. If I shut down my business, it puts 18 families on the street. These

By CONSAD Research Corporation June 30, 2003 Approach CONSAD Research Corporation has developed a computer model for estimating the changes in government revenues that will occur under proposals that, first,

By Nancy M. Pfotenhauer April 2002 Women have a special interest in how the death tax affects their families. In part that’s because women are the fastest growing group of

By Frank Luntz April 24, 2001 Overview The message to policymakers from this poll is clear. Gay and lesbian Americans overwhelmingly think they and their families are discriminated against by