Footnotes

1. For example, gifts to minors, spendthrifts and others not
capable of properly caring for their assets.
2. This memo is for "basic" knowledge -- so see me for more information on these advanced techniques!
3. This amount goes up to $1,500,000 in calendar
year 2004. See the
table of changes made by Economic
Growth and Tax Relief Reconciliation Act of 2001.
4. This amount is indexed for inflation.
5. This amount is also indexed for inflation.
6. This amount goes up to $1,500,000 in calendar
year 2004. See the
table of changes made by Economic
Growth and Tax Relief Reconciliation Act of 2001.