TRANSFERS TO CLASS A BENEFICIARIES:
(Spouse, parent, grandparent, child, or grandchild or other direct
descendant)
NO TAX
TRANSFERS TO CLASS C BENEFICIARIES:
(Brother, sister, son-in-law, or daughter-in-law)
Amount of transfer........................................Tax
rate
$0 to 25,000..................................................... No tax
$25,000 to 1,100,000........................................11%
$1,100,001 to 1,400,000...................................13%
$1,400,001 to 1,700,000...................................14%
Over $1,700,000...............................................16%
TRANSFERS TO CLASS D BENEFICIARIES:
(All other beneficiaries, other than charities)
Amount of transfer.................................Tax rate
$0 to 499..............................................No tax
$500 to 700,000...................................15%
Over $700,000.....................................16%
TRANSFERS TO QUALIFIED CHARITABLE ORGANIZATIONS:
EXEMPT FROM TAX