THOMSEN & BURKE LLP / Federal Estate Tax Exemption Chart

Estates & Trusts

Biographies		Contact Us		Estates & Trusts		Export Controls

Calendar Year	Federal Gift Tax Exemption	Federal Estate & GST Tax Exemption	Highest Federal Estate & GST Tax Rates

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011	$1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000	$1,000,000 * $1,000,000 * $1,500,000 $1,500,000 $2,000,000 $2,000,000 $2,000,000 $3,500,000 Unlimited $1,000,000 *	50% 49% 48% 47% 46% 45% 45% 45% N/A 55%