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Estate Tax Rates - Table
 Phased-In Estate Tax Rate and Applicable Exclusion Amount Changes
| Year |
Maximum Rate1 |
Exclusion (Gifts) |
Exclusion (Estate) |
GST Exemption |
| 2001 |
55%2 |
$675,000 |
$675,000 |
$1,060,0003 |
| 2002 |
50% |
$1,000,000 |
$1,000,000 |
$1,060,0003 |
| 2003 |
49% |
$1,000,000 |
$1,000,000 |
$1,060,0003 |
| 2004 |
48% |
$1,000,000 |
$1,500,000 |
$1,500,000 |
| 2005 |
47% |
$1,000,000 |
$1,500,000 |
$1,500,000 |
| 2006 |
46% |
$1,000,000 |
$2,000,000 |
$2,000,000 |
| 2007 |
45% |
$1,000,000 |
$2,000,000 |
$2,000,000 |
| 2008 |
45% |
$1,000,000 |
$2,000,000 |
$2,000,000 |
| 2009 |
45% |
$1,000,000 |
$3,500,000 |
$3,500,000 |
| 2010 |
REPEAL1 |
$1,000,000 |
REPEAL |
REPEAL |
| 2011 |
55%2 |
$1,000,000 |
$1,000,000 |
$1,060,0003 |
Footnotes:
- Estate and gift tax rates; in 2010 gift tax rates become the same as the
top income tax rates
- Plus 5% Surcharge for Estates valued at over $10,000,000 (phasing out the
benefit of the graduated estate tax rates and the unified credit)
- Indexed for inflation
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