Exemption for Decedents Dying After December 31, 2010

Calendar Year	Exemption	Top Estate Tax Rate
2013	$5,250,000.001	40%
2014	$5,340,000.00	40%
2015	$5,430,000.00	40%

Planning your estate remains an important tool for protecting your assets for future generations.

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¹Indexed annually for inflation. Estimated to be $5.25 million in 2013.