December 4, 2014
2014 Estate and Trust Tax Rates
| OVER | BUT NOT OVER | THE TAX IS | OF THE AMOUNT OVER |
| $— | $2,500 | 15% | $— |
| $2,500 | $5,800 | $375 + 25% | $2,500 |
| $5,800 | $8,900 | $1,200 + 28% | $5,800 |
| $8,900 | $12,150 | $2,068 + 33% | $8,900 |
| $12,150 | $— | $3,140.50 + 39.6% | $12,150 |
