Jan 1, 2006 12:00 PM, By Evelyn M. Capassakis, member, PricewaterhouseCoopers LLP, New York

By: By Evelyn M. Capassakis, member, PricewaterhouseCoopers LLP, New York

Back in 2001, Congress enacted sweeping changes to the transfer tax system, including a host of technical corrections that are important to practitioners.

As with all the other provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), these changes are scheduled to sunset in 2011. While a lot of attention has centered around what will happen to the transfer tax itself — whether it will revert to its prior form, be repealed for good, or some compromise will be struck — not much has been said about what will happen if many of these other much needed relief provisions go away.

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