EXHIBITS
Unified Gift and Estate Tax Rates
| Amount Subject to Tax ($) less |
Amount of tax ($) 18% of amount transferred |
Rate on Excess |
|---|---|---|
| 11,000 | 1,980 | 20 |
| 20,000 | 3,800 | 22 |
| 40.000 | 8,200 | 24 |
| 60,000 | 13,000 | 26 |
| 80,000 | 18,200 | 28 |
| 100,000 | 23,800 | 30 |
| 150,000 | 38,800 | 32 |
| 250,000 | 70,800 | 34 |
| 500,000 | 155,800 | 37 |
| 750,000 | 248,300 | 39 |
| 1,000,000 | 345,800 | 41 |
| 1,250,000 | 448,300 | 43 |
| 1,500,000 | 555,800 | 45 |
| 2,000,000 | 780,800 | 46 |
Subject to unified tax credit per table below to U.S. citizens and residents. Generation-skipping taxes may also apply.
Unified Credit
2006-2008 $780,800
2009 $1,525,800
2006 Federal Tax Rate Tables
Schedule X — Single
| If taxable incomeis over– | But notover– | The tax is: |
|---|---|---|
| $0 | $7,500 | 10% of the amount over $0 |
| $7,550 | $30,650 | $755 plus 15% of the amount over 7,550 |
| $30,650 | $74,200 | $4,220.00 plus 25% of the amount over 30,650 |
| $74,200 | $154,800 | $15,107.50 plus 28% of the amount over 74,200 |
| $154,800 | $336,550 | $37,675.50 plus 33% of the amount over 154,800 |
| $336,550 | no limit | $97,653.00 plus 35% of the amount over 336,550 |
Schedule Y-1 — Married Filing
Jointly or Qualifying Widow(er)
| If taxable incomeis over– | But notover– | The tax is: |
|---|---|---|
| $0 | $15,100 | 10% of the amount over $0 |
| $15,100 | $61,300 | $1,510.00 plus 15% of the amount over 15,100 |
| $61,300 | $123,700 | $8,440.00 plus 25% of the amount over 61,300 |
| $123,700 | $188,450 | $24,040.00 plus 28% of the amount over 123,700 |
| $188,450 | $336,550 | $42,170.00 plus 33% of the amount over 188,450 |
| $336,550 | no limit | $91,043.00 plus 35% of the amount over 336,550 |
Schedule Y-2 — Married Filing
Separately
| If taxable incomeis over– | But notover– | The tax is: |
|---|---|---|
| $0 | $7,500 | 10% of the amount over $0 |
| $7,550 | $30,650 | $755 plus 15% of the amount over 7,550 |
| $30,650 | $61,850 | $4,220.00 plus 25% of the amount over 30,650 |
| $61,850 | $94,225 | $12,020.00 plus 28% of the amount over 61,850 |
| $94,225 | $168,275 | $21,085.00 plus 33% of the amount over 94,225 |
| $168,275 | no limit | $45,521.50 plus 35% of the amount over 168.275 |
Schedule Z — Head of Household
| If taxable incomeis over– | But notover– | The tax is: |
|---|---|---|
| $0 | $10,750 | 10% of the amount over $0 |
| $10,750 | $41,050 | $1,075.00 plus 15% of the amount over 10,750 |
| $41,050 | $106,000 | $5,620.00 plus 25% of the amount over 41,050 |
| $106,000 | $171,650 | $21,857.50 plus 28% of the amount over 106,000 |
| $171,650 | $336,550 | $40,239.50 plus 33% of the amount over 171,650 |
| $336,550 | no limit | $94,656.50 plus 35% of the amount over 336,550 |
($) /table