ࡱ> CF  !"#$%&'()*+,-./0123456789:;<=>?@ABERoot Entry FE䴓wp^A}DWorkbook&SummaryInformation(DocumentSummaryInformation8D \pbgraub00 Ba==J-x-8X@"1Arial1Arial1Arial1Arial1Arial10Helvetica (PCL6)10Helvetica (PCL6)1Arial1Arial1xArial1" Helvetica18Arial1Arial1Arial1Arial1Arial1Arial1Arial1QTahoma1QArial1QArial1QTahoma1Arial1Arial1 Arial1Arial14Arial1 Arial1Arial1Arial1,8Arial18Arial18Arial1>141<Arial1?Arial1h8Cambria1Arial1 Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)LG@"...................................................................." \(#,##0\) " "@4/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_) "*"\ #,###""* "#,##0;"* "\-#,##0;"* "0;@#,##0;\-#,##0;0;@ "d"\ #,### "*"#,### "* "#,###                                                                      ff + ) , *      P  P !  !  "   # ` $      %   "@ "@    ! & ' a> (      "( 8  ,@  (  ! "(@ "(@  (  (   (7  (  (  ,@   ,   ,@  "(@@ "(@ @ "( @  ,@   ,@   ,@  !  1!     1! !  !8`     1!@ ! a! 8@@ 8 @ 8@ 8 8 ||k`}<} ;@ "-"??ef........}<} ;@ "-"??ef........}<} ;@ "-"??ef........}<} ;@ "-"??ef........}<} ;@ "-"??ef........}<} ;@ "-"??ef ........}<} ;@ "-"??L........}<} ;@ "-"??L........}<} ;@ "-"??L........}<} ;@ "-"??L........}<} ;@ "-"??L........}<} ;@ "-"??L ........}<} ;@ "-"??23........}<} ;@ "-"??23........}<} ;@ "-"??23........}<} ;@ "-"??23........}<}  ;@ "-"??23........}<}! ;@ "-"??23 ........}<}" ;@ "-"??........}<}# ;@ "-"??........}<}$ ;@ "-"??........}<}% ;@ "-"??........}<}& ;@ "-"??........}<}' ;@ "-"?? ........}<}( ;@ "-"??........}}) };@ "-"??..........."   }}* ;@ "-"??........???..." ??? ??? ???}(}/ ;@ "-"??}<}1 a;@ "-"??........}<}2 ;@ "-"??........}<}3 ;@ "-"???........}<}4 ;@ "-"??23........}(}5 ;@ "-"??}}7 ??v;@ "-"??̙..........."   }<}8 };@ "-"??........}<}9 e;@ "-"??........}x}:;@ "-"??..........."  }}; ???;@ "-"??........???..." ??? ??? ???}-}A ;@ "-"??}P}B ;@ "-"??..........." }(}C ;@ "-"??}(}M4;@ "-"??}(}N4;@ "-"??}(}O4;@ "-"??}<}P4;@ "-"??4........}<}Q;@ "-"??........}<}R;@ "-"??........}<}S;@ "-"??........}(}T;@ "-"??}<}X;@ "-"??........}<}Y;@ "-"??........ 20% - Accent1H 20% - Accent1 ef  20% - Accent2H" 20% - Accent2 ef  20% - Accent3H& 20% - Accent3 ef  20% - Accent4H* 20% - Accent4 ef  20% - Accent5H. 20% - Accent5 ef  20% - Accent6H2 20% - Accent6  ef  40% - Accent1H 40% - Accent1 L  40% - Accent2H# 40% - Accent2 L湸  40% - Accent3H' 40% - Accent3 L  40% - Accent4H+ 40% - Accent4 L  40% - Accent5H/ 40% - Accent5 L  40% - Accent6H3 40% - Accent6  Lմ  60% - Accent1H 60% - Accent1 23  60% - Accent2H$ 60% - Accent2 23ٗ  60% - Accent3H( 60% - Accent3 23֚  60% - Accent4H, 60% - Accent4 23  60% - Accent5H0 60% - Accent5 23 ! 60% - Accent6H4 60% - Accent6  23  "Accent1<Accent1 O  #Accent2<!Accent2 PM  $Accent3<%Accent3 Y  %Accent4<)Accent4 d  &Accent5<-Accent5 K  'Accent6<1Accent6  F (Bad4Bad  ) Calculation| Calculation  } * Check Cellz Check Cell  ????????? ???+ Comma,( Comma [0]-&Currency.. Currency [0]/Explanatory TextB5Explanatory Text 0 : Followed Hyperlink 1Good6Good  a2 Heading 1B Heading 1 I}O3 Heading 2B Heading 2 I}?4 Heading 3B Heading 3 I}235 Heading 44 Heading 4 I}6( Hyperlink 7InputpInput ̙ ??v 8 Linked CellF Linked Cell } 9Neutral<Neutral  e"Normal :Noteb Note   ;OutputrOutput  ???????????? ???<$Percent=style_col_headings>style_col_numbers?style_footnotes@ style_titles ATitle1Title I}% BTotalHTotal OOC Warning Text: Warning Text XTableStyleMedium9PivotStyleLight16`; 10es02st.xls  ;ZR3 A@@  NHState of residenceNumberAmountTotalAlabamaArizonaArkansas CaliforniaColorado ConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentucky LouisianaMaineMaryland MassachusettsMichigan Minnesota MississippiMissouriMontanaNebraskaNevada New Hampshire New Jersey New MexicoNew YorkNorth CarolinaOhioOklahomaOregon Pennsylvania Rhode IslandSouth Carolina South Dakota TennesseeTexasUtahVermontVirginia Washington West Virginia Wisconsino* Estimates should be used with caution because of the small number of sample returns on which they were based.d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.Net estate tax3NOTE: Detail may not add to total due to rounding.AlaskaWyoming North DakotaState death tax deductionAllowable deductionsGross estate for tax purposesOther areas [2][2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.Y[All figures are estimates based on a sample--money amounts are in thousands of dollars.]<Additional data information, including expanded definitions.7Scroll over selected items below for brief definitions.ETable 2 - Estate Tax Returns obd in 2010 [1], by State of Residence[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a decedent's death. So, in 2010, most returns were filed for deaths that occurred in 2009, for which the filing threshold was $3.5 million. Because of filing extensions, however, some returns were filed in 2010 for deathsG that occurred prior to 2009, for which filing thresholds were lower. :Source: IRS, Statistics of Income Division, October 2011.JR3 3g 4\44t5~5868ccB  F[rgrt  dMbP?_*+%&?'?(?)?M\\DCI0150CPSOI4\Jan4C odXXLetterDINU"L ASMTJHP LaserJet 4250 PCL 5eInputBinFORMSOURCERESDLLUniresDLLHPDocUISUITrueResolution600dpiOrientationPORTRAITHPOrientRotate180FalseDuplexNONEPaperSizeLETTERMediaTypeAUTOESPRITSupportedTrueCollateOFFOutputBinAutoStaplingNoneHPPaperSizeALMConstraintsENV_10EconomodeFalseTextAsBlackFalseHPEnableRAWSpoolingTrueTTAsBitmapsSettingTTModeOutlineGraphicsModeRASTERMODERETChoiceTrueHPDuplicateJobNameOverrideSWFWAlternateLetterHeadFalseHPDocPropResourceDatahpchl5r1.cabPrintQualityGroupPQGroup_1HPColorModeMONOCHROME_MODEHPContentOrientationHPContentOrientation_OptionHPPDLTypePDL_PCL5HPMaxResolutionPDM_600DPIHPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNTHPJobByJobOverrideJBJOHPSmartDuplexSinglePageJobTrueHPSmartDuplexOddPageJobTrueHPManualDuplexDialogItemsInstructionID_01_FACEDOWN-NOROTATEHPPaperSizeDuplexConstraintsSTATEMENTHPMediaTypeDuplexConstraintsEXTRA_HEAVYHPManualFeedOrientationFACEDOWNHPOutputBinOrientationFACEDOWNHPManualDuplexDialogModelModelessHPManualDuplexPageOrderEvenPagesFirstHPMapManualFeedToTray1FalseHPManualDuplexPageRotateDriverRotateHPCustomDUplexableRange5.83x8.27_8.5x14HPPrintOnBothSidesManuallyFalseHPStraightPaperPathFalseHPNUseDiffFirstPageChoiceTRUEHPPageExceptionsobHPCPE5r1HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionJRConstraintsJRCHDPartialJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPJobAccWoPinTruePSAlignmentobHPCLS5r1HPSmartHub_OnlinediagnostictoolsTRUEHPSmartHub_SupportandtroubleshootingTRUEHPSmartHub_ProductmanualsTRUEHPSmartHub_CheckfordriverupdatesTRUEPSServices_DeviceandSuppliesStatusTRUEHPSmartHubInet_SID_263_BID_276_HID_265PSServicesOptionPrnStat_SID_242_BID_270_HID_15521HPConsumerCustomPaperHPCustomHPBornOnDateHPBODHPXMLobUsedhpc42505.xmlIUPHx1o@ǟ ! jl,^`#*(TdK`D" MTmR%)- X2X (-Hn;_mNe3 x$cQ&h½NjPG:A['v4d5#acjQҠ'c/so,OMja"! qܼV C_㭅JOp!a˃O*d &nWT0G0S-lԝb3F˂uۨ2?9gR'(~8Ci|Ka/9d Ďua!bsP񮎊{0):& ?  Q6 Rs@RRs@R'YYRb@R1A !Q6!Rc@RvRc@R1AR@[@R @RT@RPA "Q6"RY@R+RY@R)AYYR@@RPm@ #Q6#Rf@Rp4ARf@RAX@X@S@R@Z@R2A $Q6$RQ@RuARQ@R0^@RRX:@X@ %Q6%RY@R#+ARY@RARU@RY@RR@R@ &Q6&R `@RgR `@R.;YYRR@RA 'Q 6'RG@RARG@RXYAX6@X@R<@R@ (Q!6(R`|@RRHR`|@ReWRu@RARh@RA )Q"6)RL@RARL@R@sARRR4@Rp@ *Q#6*R@RfR@R5^AR@R]$AR@RP +Q$6+R q@RVuR q@R*AR^@Rh@R^@R0A ,Q:6,X:@XB@X:@X_@RRYY -Q%6-RPq@RʛRPq@R:Ri@R@R_@RtA .Q&6.Rd@Rk:Rd@R,GARY@R*@RX@RN@ /Q'6/Rf@RTRf@Rf(Ra@R4@RT@RX@ 0Q(60Rz@RLHARz@R&[Rq@R0@R c@RxA 1Q)61RD@RwARD@R@RC@R@X@@X@ 2Q*62R i@RMR i@RAX@Xpw@RU@RЮA 3Q+63R\@RAR\@R@YYXL@X @ 4Q,64R_@RX0AR_@Rv#RU@Rd@RD@RZ@ 5Q-65Rx@RNRx@RֆR6@Rp@R@~@R: 6Q.66R=@RF 'R=@RARRR1@R@ 7Q/67R&@R`BAR&@R{@X$@X@X @X;@ 8Q068R`w@RJR`w@R4|X9@X@Rh@RȉA 9Q169Rt@RާrRt@R`)ARf@R@RY@R@ :Q26:RK@REARK@R@RRYY ;Q36;R@[@R6?R@[@RARRRC@R`@ <Q96<R9@R\QAR9@RARRR*@R@ =I>6=HU@H^HU@HAZ8@Z@HS@HA >c7>cccccccc ?^4?^^^^^^^^D@ lHHHHHHHHHHHHHHHHHHHHHHHHHHHHHH(@ A B C D E  @[5@[[[[[[[[ A]DA]]]]]]]] B[EB[[[[[[[[ C[FC[[[[[[[[ DJ?DJJJJJJJJ E\GE\\\\\\\\hd((((((    TPl X?0]4@Pl  ݍOLP&F  <Gross Estate for Tax Purposes For estate tax purposes, the gross estate includes all property or interest in property before reduction by debts (except policy loans against insurance) and mortgages, or administrative expenses.<  r  Tl X?1C]4@l@ QXDwK]Nу <Allowable deductions The allowable portion of deductions claimed on Schedules J, K, L, M, and O. To qualify as deductible, an expense must be allowable under local law and be "actually and necessarily incurred in the administration of the decedent's estate" under Reg. 20.2053-3(a).<wW   TPЃ X? P]4@PЃ MjLB>aHhx <State death tax deduction For Federal estate tax returns filed for decedents who died in 2005 and later years, a deduction was allowed for estate, inheritence, legacy, or succession taxes actually paid to any state or the District of Columbia as a result of the decedent's death. <W  TЃ X? ]4@Ѓ *<daubuA   CCEEAA??@@BB>>7TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=206384,00.htmlyX;H,]ą'cggD  Oh+'08@ T ` lx bgraub00@Μ a@"I@w՜.+,D՜.+,8HP X`hp x   10es02st.xls'10es02st.xls'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSA_Ehttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=206384,00.html F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObj r