The New Estate, Gift, and Generation-Skipping Tax Law
November 1, 2001
Curtis R. Kimball, CFA, ASA
The centerpiece of President Bush’s campaign platform was
the promise to cut taxes and eliminate the “death tax.”
Congress has tried to fulfill this promise by enacting the largest
tax cut package in the past 20 years, titled The Economic
Growth and Tax Relief Reconciliation Act of 2001 (“the Act”).