| Estate Tax Applicable Exclusion |
$12,060,000 |
| Applicable Estate Tax Credit Amount |
$4,769,800 |
| Gift Tax Lifetime Exemption |
$12,060,000 |
| Starting Tax Rate Above Estate (or Gift) Exemption Amount |
40% |
| Annual Gift Tax Exclusion |
$16,000 |
| GST Tax Exemption |
$12,060,000 |
| GST Flat Tax Rate |
40% |