EXHIBIT 25-1 Unied Transfer Tax Rates" Tax Base of Equal to or Tentnti'ire Amount Over Net Oven Plns Over 100,000 100,000 100000 100.000 200.000...

Ronland had a taxable estate of $6.2 million when he died this year. Calculate the amount of estate tax due (if any) under the following alternatives. (refer to Exhibit 25-1 and Exhibit 25-2.)

a.) Roland's prior taxable gifts consist of taxable gift of $1 million in 2005.

Estate tax due _________

b.)Roland's prior taxable gifts consist of a taxable gift of %1.5 million in 2005.

Estate tax due _________

c.) Roland made a $1 million taxable gift in the year prior to his death.

Estate tax due __________

• Attachment 1
• Attachment 2

EXHIBIT 25-1 Unified Transfer Tax Rates“ Tax Base ofEqual to or Tentnti'ire AmountOver Net Oven Plns Over 100,000 100,000100000 100.000200.000 200.000 *The applicable credit and exemption is zero for taxpayers who opt out 01’ the estate tax in 23 ll].