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February 1, 2013

Table Test

Date of Death	Exclusion Amount
On or after April 1, 2014 and before April 1, 2015	$2,062,500
On or after April 1, 2015 and before April 1, 2016	$3,125,000
On or after April 1, 2016 and before April 1, 2017	$4,187,500
On or after April 1, 2017 and before January 1, 2019	$5,250,000
On or after January 1, 2019	Same amount as Federal Exemption (currently $5,340,000)

Date of Death	Exclusion Amount
On or after April 1, 2014 and before April 1, 2015	$2,062,500
On or after April 1, 2015 and before April 1, 2016	$3,125,000
On or after April 1, 2016 and before April 1, 2017	$4,187,500
On or after April 1, 2017 and before January 1, 2019	$5,250,000
On or after January 1, 2019	Same amount as Federal Exemption (currently $5,340,000)

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