Changes in the Marginal Rates and Exemptions in the Estate Tax

Year	Exemption	Tax Rate
2002	$1 mill	50%
2003	$1 mill	49%
2004	$2 mill	48%
2005	$3 mill	47%
2006	$3 mill	46%
2007	$3 mill	45%
2008	$3.5 mill	45%
2009	$3.5 mill	45%
2010	$4 mill	45%
2011	N/A	40% (gift tax only)