An embedding of a compact, connected manifold into the unit sphere is said to be taut, if every nondegenerate spherical distance function , , is a perfect Morse function on , i.e., it has the minimum number of critical points on required by the Morse inequalities. In these notes, we give an exposition of the proof of the invariance of tautness under Lie sphere transformations due to Álvarez Paiva. First we extend the definition of tautness of submanifolds of to the concept of Lie-tautness of Legendre submanifolds of the contact manifold of projective lines on the Lie quadric . This definition has the property that if is an embedding of a compact, connected manifold , then is a taut submanifold in if and only if the Legendre lift of is Lie-taut. Furthermore, Lie-tautness is invariant under the action of Lie sphere transformations on Legendre submanifolds. As a consequence, we get that if and are two embeddings of a compact, connected manifold into , such that their corresponding Legendre lifts are related by a Lie sphere transformation, then is a taut embedding if and only if is a taut embedding. Thus, in that sense, tautness is invariant under Lie sphere transformations. The key idea is to formulate tautness in terms of real-valued functions on whose level sets form a parabolic pencil of unoriented spheres in , and then show that this is equivalent to the usual formulation of tautness in terms of spherical distance functions, whose level sets in form a pencil of unoriented concentric spheres.

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