ESTATE AND GIFT TAXES 1151 Tax Lawyer, Vol. 55, No. 4 ESTATE AND GIFT TAXES SUBMITTED BY THE COMMITTEE ON ESTATE AND GIFT TAXES: CATHERINE VEIHMEYER HUGHES, COMMITTEE CHAIR; A. CHRISTOPHER SEGA AND JORDAN L. KLINGSBERG, SUBCOMMITTEE CO-CHAIRS ON IMPORTANT DEVELOPMENTS* Legislation The Economic Growth and Tax Relief Reconciliation Act (EGTRRA), Pub. L. No. 107-16, 115 Stat. 38, was signed into law on June 7, 2001. EGTRRA phases in a repeal of the estate and generation-skipping transfer (GST) taxes...