This database was last updated in October 2019 and should only be used as a historical snapshot. There may be new information that is not included here.
David J. Kautter
Treasury (joined: Aug. 3, 2017)
Assistant Secretary for Tax Policy | Financial Disclosure »
Former Positions Outside Government
- American University Adjunct Professor
- RSM US LLP Partner in Charge, Washington National Tax
- Tax Analysts Trustee
Former Compensation Sources
- American University Adjunct professor. Taught one class in 2015, 2016 and 2017
- RSM US LLP Partner in charge of strategy and operations for the Washington National Tax Group
Employment Assets
| Description | Value | Income |
|---|---|---|
| American University | $10,627 | |
| RSM US LLP | $843,546 | |
| RSM US LLP, capital account | $250,001 - $500,000 | $81,750 |
| RSM US LLP, partner draw account (cash account) | $100,001 - $250,000 | $2,501 - $5,000 |
| Ernst & Young US LLP, qualified defined benefit plan (value not readily ascertainable) | $105,960 | |
| Ernst & Young US LLP, guranteed retirement payments (value not readily ascertainable) | $439,653 | |
| RSM US LLP, non-qualified defined benefit retirement plan | $500,001 - $1,000,000 | None (or less than $201) |
| Ernst & Young Qualified Defined Contribution Plan | ||
| Blackrock U.S. Equity Market Fund | $250,001 - $500,000 | $50,001 - $100,000 |
| Vanguard Total Stock Market Index Admiral Shares | $100,001 - $250,000 | $15,001 - $50,000 |
| DFA U.S. Targeted Value Portfolio | $15,001 - $50,000 | $5,001 - $15,000 |
| Brown Small Company Fund | $15,001 - $50,000 | $1,001 - $2,500 |
| Blackrock ACWI Ex-US IMI Index Fund | $100,001 - $250,000 | $5,001 - $15,000 |
| Vanguard International Growth | $50,001 - $100,000 | $1,001 - $2,500 |
| Causeway International Value Group Trust | $15,001 - $50,000 | $201 - $1,000 |
| DFA International Small Company | $15,001 - $50,000 | $201 - $1,000 |
| T. Rowe Price International Discovery | $15,001 - $50,000 | None (or less than $201) |
| Earnest Partners International Fund | $15,001 - $50,000 | None (or less than $201) |
| GMO Global Developed Equity Allocation Fund Class III | $15,001 - $50,000 | $1,001 - $2,500 |
| T. Rowe Price Global Stock Fund | $15,001 - $50,000 | None (or less than $201) |
| Vanguard Global Equity Fund | $15,001 - $50,000 | $1,001 - $2,500 |
| Dodge & Cox Global Stock Fund | $15,001 - $50,000 | $2,501 - $5,000 |
| Dodge & Cox Income Fund | $100,001 - $250,000 | $5,001 - $15,000 |
| PIMCO Total Return Fund | $100,001 - $250,000 | $2,501 - $5,000 |
| Vanguard Total Bond Market Index Fund | $100,001 - $250,000 | $2,501 - $5,000 |
| JP Morgan High Yield Fund Class R6 | $15,001 - $50,000 | $2,501 - $5,000 |
| Western Asset High Yield Fund Class IS | $15,001 - $50,000 | $2,501 - $5,000 |
| Primus High Yield Bond Fund, L.P. | $15,001 - $50,000 | $2,501 - $5,000 |
| Lazard Emerging Markets Debt | $15,001 - $50,000 | $1,001 - $2,500 |
| Stone Harbor Emerging Markets Debt Fund | $15,001 - $50,000 | $5,001 - $15,000 |
| Ashmore Emerging Markets Total Return Fund | $15,001 - $50,000 | $5,001 - $15,000 |
| Bridgewater All-Weather Portfolio Limited | $50,001 - $100,000 | $5,001 - $15,000 |
| GMO Real Return Global Balanced | $15,001 - $50,000 | $2,501 - $5,000 |
| PIMCO All Asset Fund | $15,001 - $50,000 | $2,501 - $5,000 |
| JPMorgan U.S. Treasury Plus Money Market Fund | $15,001 - $50,000 | None (or less than $201) |
| Ernst & Young 401k Plan | ||
| Dodge & Cox Stock Fund | $50,001 - $100,000 | $15,001 - $50,000 |
| Fidelity Low Priced Stock Fund K | $50,001 - $100,000 | $5,001 - $15,000 |
| T. Rowe Price New Horizons Fund | $15,001 - $50,000 | $5,001 - $15,000 |
| Vanguard Small Capitalization Value Index Inst | $1,001 - $15,000 | $2,501 - $5,000 |
| Fidelity Blue Chip Growth Fund class K | $100,001 - $250,000 | $5,001 - $15,000 |
| Fidelity Diversified International Fund K | $15,001 - $50,000 | $201 - $1,000 |
| American Funds EuroPacific Growth Fund R6 | $15,001 - $50,000 | $1,001 - $2,500 |
| PIMCO Total Return Fund Inst | $250,001 - $500,000 | $5,001 - $15,000 |
| American University 403b Plan | ||
| American Funds EuroPacific Growth Fund R6 | $15,001 - $50,000 | None (or less than $201) |
| Fidelity Contrafund K | $15,001 - $50,000 | $2,501 - $5,000 |
| Vanguard Target Retirement Fund 2015 | $50,001 - $100,000 | $5,001 - $15,000 |
| Fidelity Growth Company Fund K | None (or less than $1,001) | $1,001 - $2,500 |
| Fidelity Diversified International K | None (or less than $1,001) | $201 - $1,000 |
| Fidelity Freedom K 2015 | None (or less than $1,001) | $5,001 - $15,000 |
| RSM Qualified Defined Contribution Plan | ||
| Vanguard Wellington ADM | $100,001 - $250,000 | $5,001 - $15,000 |
| Vanguard Institutional Target Retirement 2015 Fund | $1,001 - $15,000 | $201 - $1,000 |
Other Income/Assets
| Description | Value | Income |
|---|---|---|
| Residential real estate, Knoxville, TN | $250,001 - $500,000 | $15,001 - $50,000 |
| Residential real estate, Fort Lauderdale, FL (Property sold in December, 2016) | None (or less than $1,001) | $50,001 - $100,000 |
| Prudential Financial Inc., stock | $1,001 - $15,000 | $201 - $1,000 |
| U.S. bank account #1 (cash) | $500,001 - $1,000,000 | None (or less than $201) |
| U.S. bank account #2 (cash) | $100,001 - $250,000 | $201 - $1,000 |
| U.S. bank account #3 (cash) | $100,001 - $250,000 | None (or less than $201) |
| Whole life insurance policy - Lincoln National | $50,001 - $100,000 | $1,001 - $2,500 |
| Virginia College Bldg Auth VA Edl | $50,001 - $100,000 | $2,501 - $5,000 |
| Arlington Cnty VA Pub Impt | None (or less than $1,001) | $2,501 - $5,000 |
| Florida St Dept Environmental Protn | None (or less than $1,001) | $2,501 - $5,000 |
| Virginia St Bub Bldg Auth Pub Facs Rev | None (or less than $1,001) | $2,501 - $5,000 |
| California St Prerefunded-Var Purp | None (or less than $1,001) | $201 - $1,000 |
| California St Univ Rev Prerefunded-Rfdg | None (or less than $1,001) | $201 - $1,000 |
| Virginia College Bldg Auth VA Edl | None (or less than $1,001) | $1,001 - $2,500 |
| Connecticut St Ser B 5.00% | $50,001 - $100,000 | $2,501 - $5,000 |
| New York NY Fiscal 2008 Subser C-1 | None (or less than $1,001) | $2,501 - $5,000 |
| California St Unib Rev Unrefunded | None (or less than $1,001) | $201 - $1,000 |
| Washington St Rfdg-Ser R 2007A | None (or less than $1,001) | $2,501 - $5,000 |
| North Carolina St Pub Impt Ser A | None (or less than $1,001) | $201 - $1,000 |
| Fairfax Cnty VA Wtr Auth Wtr Rev Rfdg | $50,001 - $100,000 | $2,501 - $5,000 |
| California St Unrefunded | None (or less than $1,001) | $201 - $1,000 |
| New York NY Prerefunded-Fiscal | $1,001 - $15,000 | $201 - $1,000 |
| New York NY Unrefunded | $50,001 - $100,000 | $2,501 - $5,000 |
| California St Univ Rev Systemwide Rev Bonds | $1,001 - $15,000 | $201 - $1,000 |
| California St Univ Rev Systemwide Rev Bonds | $15,001 - $50,000 | $1,001 - $2,500 |
| California St Prerefunded-2015-Var | None (or less than $1,001) | $201 - $1,000 |
| ISHARES MSCI Canada ETF | $100,001 - $250,000 | $2,501 - $5,000 |
| ISHARES MSCI Mexico Capped ETF | $100,001 - $250,000 | $1,001 - $2,500 |
| ISHARES Currency Hedged Eurozone ETF | $250,001 - $500,000 | $1,001 - $2,500 |
| iShares MSCI India Small Cap ETF | $250,001 - $500,000 | $2,501 - $5,000 |
| ISHARES TR RUS 1000 GRW ETF | $1,000,001 - $5,000,000 | $5,001 - $15,000 |
| ISHARES TR RUS 1000 VAL ETF | $500,001 - $1,000,000 | $15,001 - $50,000 |
| ISHARES TR RUS 2000 GRW ETF | $100,001 - $250,000 | $201 - $1,000 |
| ISHARES TR RUS 2000 VAL ETF | $250,001 - $500,000 | $2,501 - $5,000 |
| ISHARES S&P Mid-Cap 400 Growth ETF | $250,001 - $500,000 | $2,501 - $5,000 |
| ISHARES S&P Mid-Cap 400 Value ETF | $500,001 - $1,000,000 | $5,001 - $15,000 |
| ISHARES TR CURRENCY HEDGED MSCI EAFE ETF | $250,001 - $500,000 | $15,001 - $50,000 |
| Richmond VA Public Utility Bonds | None (or less than $1,001) | $2,501 - $5,000 |
| U.S. bank account #4 (cash) | $100,001 - $250,000 | None (or less than $201) |
| U.S. bank account #5 (cash) | $100,001 - $250,000 | None (or less than $201) |
| U.S. bank account #6 (cash) | $100,001 - $250,000 | None (or less than $201) |
| U.S. bank account #7 (cash) | $100,001 - $250,000 | None (or less than $201) |
| U.S. bank account #8 (cash) | $100,001 - $250,000 | None (or less than $201) |
| U.S. bank account #9 (cash) | $50,001 - $100,000 | None (or less than $201) |
| U.S. bank account #10 (cash) | $1,001 - $15,000 | None (or less than $201) |
| JP Morgan US Government Money Market Fund | $250,001 - $500,000 | None (or less than $201) |
| Personal loan to Mr. McGinn | $50,001 - $100,000 | $2,501 - $5,000 |
| Personal loan to Mr. Monteleone | $1,001 - $15,000 | $1,001 - $2,500 |
| U.S. bank account #11 (cash) | $15,001 - $50,000 | None (or less than $201) |
| Roth IRA | ||
| JP Morgan US Government Money Market Fund | $1,001 - $15,000 | None (or less than $201) |
| IShares MSCI Canada ETF | None (or less than $1,001) | $201 - $1,000 |
| IShares Mexico Capped ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES Currency Hedged Eurozone ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES MSCI INDIA Small Cap ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES TR RUS 1000GRW ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES TR RUS 1000VAL ETF | $1,001 - $15,000 | $1,001 - $2,500 |
| ISHARES TR RUS 2000 GRW | None (or less than $1,001) | $201 - $1,000 |
| ISHARES TR RUS 2000 VAL ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES S&P Mid-Cap 400 Growth ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES S&P Mid-Cap 400 Value ETF | $1,001 - $15,000 | $201 - $1,000 |
| Roth IRA | ||
| JP Morgan US Government Money Market Fund | $1,001 - $15,000 | None (or less than $201) |
| ISHARES MSCI Canada ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES MSCI Mexico Capped ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES Currency Hedged Eurozone ETF | $1,001 - $15,000 | $201 - $1,000 |
| iShares MSCI India Small Cap ETF | $1,001 - $15,000 | $1,001 - $2,500 |
| ISHARES TR RUS 1000 GRW ETF | $15,001 - $50,000 | $1,001 - $2,500 |
| ISHARES TR RUS 1000 VAL ETF | $1,001 - $15,000 | $2,501 - $5,000 |
| ISHARES TR RUS 2000 GRW ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES TR RUS 2000 VAL ETF | $1,001 - $15,000 | $201 - $1,000 |
| ISHARES S&P Mid-Cap 400 Growth ETF | $1,001 - $15,000 | $1,001 - $2,500 |
| ISHARES S&P Mid-Cap 400 Value ETF | $1,001 - $15,000 | $1,001 - $2,500 |
| ISHARES TR Rus 1000 VAL ETF | None (or less than $1,001) | $15,001 - $50,000 |
| ISHARES TR Rus 2000 VAL ETF | None (or less than $1,001) | $201 - $1,000 |
| Personal loan to Mrs. Monteleone | $15,001 - $50,000 | $201 - $1,000 |
Employment Agreements and Arrangements
| Employer or Party | City, State | Status and Terms | Date |
|---|---|---|---|
| RSM US LLP | Chicago, Illinois | Capital Account will be repaid within 150 days of withdrawal from the firm and will be calculated as of the date of my withdrawal. Any excess amount that has been withheld for purposes of state/local taxes will be refunded when the taxes are finalized. The amount will be minimal. | Oct. 16, 2014 |
| RSM US LLP | Chicago, Illinois | Amount left on deposit with firm (Partner Draw Account). This will be repaid within 45 days of withdrawal from the firm and will be calculated as of the date of my withdrawal. | Aug. 16, 2016 |
| Ernst & Young US LLP | New York, New York | I will continue to participate in this qualified defined benefit plan (Part 2/line 5). No additional benefits accrue under the plan. | March 16, 1982 |
| American University | Washington, District of Columbia | I will continue to participate in this qualified defined contribution plan (Part 2/line 10), but the plan sponsor no longer makes contributions on my behalf. | Jan. 16, 2011 |
| RSM US LLP | Chicago, Illinois | I will continue to participate in this qualified defined contribution plan (Part 2/line 11). The plan sponsor will not make further contributions on my behalf after my separation. | Oct. 16, 2014 |
| Ernst & Young US LLP | New York, New York | I will continue to participate in this qualified defined contribution plan (Part 2/line 8), but the plan sponsor no longer makes contributions on my behalf. | March 16, 1982 |
| Ernst & Young US LLP | New York, New York | I will continue to participate in this qualified defined contribution 401k plan (Part 2/line 9), but the plan sponsor no longer makes contributions on my behalf. | March 16, 1982 |
| Ernst & Young US LLP | New York, New York | I will continue to receive annual payments from this non-qualified defined benefit retirement plan (Part 2/line 6). No additional benefits accrue under the plan. | Oct. 16, 1982 |
| RSM US LLP | Chicago, Illinois | I will receive fixed annual payments from this non- qualified defined benefit retirement plan (Part 2/line 7). No additional benefits will accrue under this plan. | Oct. 16, 2014 |
| Ernst & Young US LLP | New York, New York | I will continue to participate in the retiree medical plan. | Jan. 16, 2010 |
| Ernst & Young US LLP | New York, New York | I will continue to participate in the firm's tax preparation program for former partners. | April 16, 1988 |
| RSM US LLP | Chicago, Illinois | If I remain at the firm past April 30, I will receive an additional distribution of firm earnings based upon my performance against my employment goals that is yet to be approved by the Board. This amount will be paid to me prior to my assumption of the duties for the position of Assistant Secretary for Tax Policy. | Oct. 16, 2014 |
Liabilities
| Creditor Name | Creditor Type | Amount | Rate | Year Incurred |
|---|---|---|---|---|
| TD Bank (Property was sold and mortgage paid off in December, 2016) | Mortgage (investment/ren tal property) | $500,001 - $1,000,000 | 3.5% | 2011 |
| US Bank, NA (10 years or immediately due upon withdrawal from the firm.) | Personal Loan | $250,001 - $500,000 | 3.26% | 2014 |
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