Highlights of the Economic Growth and Tax Relief Reconciliation Act of 2001

This document highlights the key points of the Tax Act of 2001. The highlights are broken into the following sections: Marginal Tax Rate Reduction, Tax Benefits Relating to Children, Marriage Penalty Relief Provisions, Education Incentives, Estate and Gift Tax Provisions, Retirement and Employee Benefit Provisions, and the Alternate Minimum Tax. These highlights were prepared by Saul Ewing Tax Attorneys.