EXHIBIT 25-1 Unified Transfer Tax Rates*
Tax Base Equal to or Over |
Not Over |
Tentative Tax |
Plus |
of Amount Over |
$ 0 |
$10,000 |
$ 0 |
18% |
$ 0 |
10,000 |
20,000 |
1,800 |
20 |
10,000 |
20,000 |
40,000 |
3,800 |
22 |
20,000 |
40,000 |
60,000 |
8,200 |
24 |
40,000 |
60,000 |
80,000 |
13,000 |
26 |
60,000 |
80,000 |
100,000 |
18,200 |
28 |
80,000 |
100,000 |
150,000 |
23,800 |
30 |
100,000 |
150,000 |
250,000 |
38,800 |
32 |
150,000 |
250,000 |
500,000 |
70,800 |
34 |
250,000 |
500,000 |
750,000 |
155,800 |
37 |
500,000 |
750,000 |
1,000,000 |
248,300 |
39 |
750,000 |
1,000,000 |
|
345,800 |
40 |
1,000,000 |
*The applicable credit and exemption are zero for estates that opted out of the estate tax in 2010.