By: Martin M. Shenkman, CPA, MBA, JD

The tax legislation enacted under President Bush, the Economic Growth and Tax Relief Reconciliation Act of 2001 is often referred to as the "Busch tax cuts" or by the acronym "EGTRRA." EGTRRA made dramatic changes to the federal estate (and other) taxes. EGTRRA phased-out the estate and generation skipping transfer taxes until they were fully repealed in 2010.

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