Reiner, Reiner & Reiner, LLP
Attorneys at Law
19 Rector Street - Suite 1801
New York, NY 10006-2302
(212) 269-2466
(212) 269-2467 FAX

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[Please note that we intend the following material only to inform you of our methods. Some of the material is not in layperson terms. We do not offer the following as legal advice. To protect your interests, you should obtain legal counsel to interpret or apply any law or legal procedure.]

Estimated Impact of
Federal and NY State Estate and Gift Taxes
on Transfers to the Next Generation
(assuming no deduction for a principal residence)
(please note that these taxes are declining over the next decade under new 1997 law)

Taxable Assets Federal and NY State Estate Taxes
200,000 5,500
300,000 9,500
400,000 14,500
500,000 19,500
600,000 25,500
700,000 50,500
800,000 90,700
900,000 131,900
1,000,000 173,300
1,100,000 216,700
1,200,000 260,300
1,300,000 304,900
1,400,000 350,500
1,500,000 396,100
1,600,000 443,700
1,700,000 491,500
1,800,000 539,300
1,900,000 587,100
2,000,000 634,900
2,250,000 764,700
2,500,000 894,700
2,750,000 1,035,000
3,000,000 1,175,500
3,250,000 1,321,300
3,500,000 1,467,300
3,750,000 1,613,600
4,000,000 1,760,100
4,250,000 1,906,900