Unified Gift and Estate Tax
|
Year
|
Top Rate
|
|
2002
|
50%
|
|
2003
|
49%
|
|
2004
|
48%
|
|
2005
|
47%
|
|
2006
|
46%
|
| 2007-2009 |
45% |
| 2010 |
Repealed |
| 2011 if reinstated |
55% |
|
Year
|
Top Rate
|
|
2001
|
$675,000
|
|
2002-2003
|
$1 million
|
|
2004-2005
|
$1.5 million
|
|
2006-2008
|
$2 million
|
|
2009
|
$3.5 million
|
| 2010 |
No exemption since no estate tax |
| 2011 if reinstated |
$1 million |
|