[1] ASSET works with think tanks, elected officials and lobbyists on Capitol Hill to bring about an option that would change the existing estate tax laws.

[1] Fitzgerald's original plan called for eliminating the estate tax upon death and instead enacting an annual 1.77% surcharge on the adjusted gross income of the wealthiest 1% of the population.

[8] In 2011, ASSET hired former U.S. Representative Phil English, a Pennsylvania Republican who was a member of the tax-writing House Ways and Means Committee, as a lobbyist.

[15][16] The day-to-day functions and activities conducted by ASSET are led by its president, Rob Smith, and Jordan Silverman, a former researcher at Adventist HealthCare who joined in 2014.

[18] The ASSET proposal eliminates death as a taxable event by allowing individuals to make what the group describes as a down payment on their estate taxes during their earning years.

[8] Diana Furchgott-Roth, former chief economist for the U.S. Department of Labor and a senior fellow at the Manhattan Institute, mentioned the ASSET proposal as one to be considered when discussing estate tax reform.

[18] The group says that its plan is revenue neutral, and described it as permanent solution to the problems of the current estate tax collection method.