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Warning Text %XTableStyleMedium9PivotStyleLight16`>E 13es01fy.xls  ;8f^.AS AA@A@   NumberAmountArt(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(18)(19)(20)(21)(22)(23)(24)(25)(26)(27)(28)(29)(30)(31)(32)(33)(34)(35)(36)(37)(38)(39)(40)(41)(42)(43)(44)(45)(46)(47)(48)(49)(50)(51)(52)(53)(54)(55)(56)(57)(58)(59)(60)(61)(62)(63)(64)(65)(66)(67)(68)(69)(70)(71)(72)(73)(74)(75)(76)(77)(78)(79)(80)(81)(82)(83)(84)(87)(88)Personal residence Bond fundsMortgages and notes Other assetsFuneral expensesAttorneys' feesOther expenses/lossesDebts and mortgagesCharitable deductionAdjusted taxable estateTentative estate taxNet estate taxCommunity propertyTotal joint property0 Type of property9 Type of deductions#Tax status and size of gross estateReal estate partnershipsClosely held stockState and local bondsCorporate and foreign bondsUnclassifiable mutual funds"Other noncorporate business assetsRetirement assetsExecutors' commissionsBequests to surviving spouseAdjusted taxable giftsTotal tax before creditsTotal lifetime transfersPublicly traded stockOther real estateState death tax deductionTaxable estate Gift tax paidGross estate for tax purposes Farm assetsDepletables / intangiblesPrivate equity and hedge fundsOther limited partnerships Cash assets7Scroll over selected items below for brief definitions.o* Estimates should be used with caution because of the small number of sample returns on which they were based.(85)(86)Y[All figures are estimates based on a sample--money amounts are in thousands of dollars.]Under $5 million$5 million < $10 million$10 million < $20 millionpTable 1. Estate Tax Returns Filed in 2013 [1], by Tax Status and Size of Gross Estate|[1] Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. So, in 2013, most returns were filed for deaths that occurred in 2012, for which the filing threshold was $5.12 million. Because of filing extensions, however, some returns were filed in 2013 for deaths that occurred prior to 2012, for which filing thresholds were lower.$20 million < $50 millionUnallocated investmentsNet life insuranceNumber Allowable applicable credit$50 million or more!Deceased spousal unused exclusiond = Data were deleted to prevent disclosure of individual taxpayer data. obever, the data are included in the appropriate totals. 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Interest income from these bonds are often exempt from Federal and state income taxes. < }  ~~  < X??]4@ LMJGRú\ S <TFederal bonds This asset category includes all debt securities issued by the U.S. Department of the Treasury. This includes savings bonds as well as notes,bills, and bonds issued by U.S. government-chartered enterprises such as Fannie Mae and Freddie Mac. Also includes mutual funds that are solely or primarily composed of these bonds. < W /R S~~   <X?r ]4 @ $mMH[7   <Unclassified mutual funds This asset category includes mutual funds that are broadly composed of a variety of assets, including stocks, bonds, and cash assets. Also includes mutual funds whose asset composition could not be determined. <   ~~   <P0f X?r ]4 @ H%_J_󜻎h <Cash assets This asset category includes all liquid assets, such as actual cash, bank accounts, certificates of deposit (CDs), money market accounts, such as Money Market Deposit Accounts (MMDAs) and Money Market Mutual Funds (MMMFs), and call and sweep accounts held in a brokerage. < E ^~~  <0f  X? ";!]4@ K|5xBp/O< =<>Net life insurance This asset category includes the value of includible life insurance, net of policy loans. Includible insurance is any insurance on the decedent's life that is payable to the estate at the decedent's death, or is payable to another beneficiary if the decedent retained some ownership of the policy.< ` |=~~  <0f X?58D]4@ ZKe1  <Funeral expenses Expenses related to the funeral and burial of the decedent may be claimed as a deduction against the value of the estate. < k J ~~  <0f X?35; ]4@ v M2vx^| <Executors' commissions An executor is the individual or institution nominated in a will and appointed by a court to adminster estate property, pay the debts left by the deceased, and to distribute estate property as the deceased directed. <  ~~  <1f X?:= <]4@ (S TL$7  <Attorneys' fees Fees that have been paid to attorneys for work on behalf of the estate, or amounts that can reasonably be expected to be paid, may be claimed as a deduction against the value of the estate. < ^  ~~  <(1f X?<?K ]4@ k fJJc q <Other expenses/losses Various administration expenses incurred in preserving and administrating the estate may be claimed as a deduction. These expenses include appraiser's fees, certain court costs, and costs of storing or maintaining assets of the estate. <  ~~  <P1f X?9; i]4@ e1*^@J> 6 <Debts and mortgages Morgages, liens, and other debts of the decedent may be claimed as a deduction against the value of the estate. This deduction category should not be confused with "Mortgages and notes, an asset category which represents money owed to the decedent. <  ~~  <1f X?;=]4@ ^MYӁ^u! <Bequests to surviving spouse Assets passing from the decedent to the surviving spouse (also called bequests) are reported on Schedule M. Subject to certain limitations, the sum of these assets may be claimed as a deduction.<  ~~  <1f X?=? x]4@ @SetKzC 13o  < Charitable deduction Contributions to qualifying charitable organizations (also called bequests) made by the decedent's estate are reported, by beneficiary, on Schedule O. Subject to certain limitations, the sum of these contributions may be claimed as a deduction. <  ~~   <1f X?ErGC ]4 @ Z]A=p׊ <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).< w ~~ ! <2f X?GzJ_ ]4!@ WXN[1c*  <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. <   ~~ " <(2f X?CF i]4"@ 9uə I$!] ,<-Taxable estate Taxable estate is equal to the value of the total gross estate less deductions for the following: funeral expenses, executor's commissions, attorneys' fees, other expenses and losses, debts and mortgages, bequests to the surviving spouse, bequests to charities, and state death taxes.<  ,~~ # <P2f X?KSM3]4#@ B> GAhA <Adjusted taxable gifts Adjusted taxable gifts is the total of the taxable gifts made after 1976 that are not included in gross estate.<  ~~ $ <2f X?M# PK#]4$@ {~z#}O0MR M<NAdjusted taxable estate The sum of taxable estate and adjusted taxable gifts.<  M~~ % <2f X?PRn]4%@ .wg`KN%Zu_@ <Tentative estate tax The tentative estate tax liability is computed by applying the graduated estate tax rates to the adjusted taxable estate.<  ~~ & <2f X?L7OK]4&@ &;&;B6`.Q <Gift tax paid A credit was allowed against the estate tax for the Federal gift tax paid on a gift made by a decedent after 1977. No credit, apart from the unified credit, is allowed for any gift tax paid on gifts made before 1976.< Z 0a~~ ' <3f X?TfW ]4'@  7{B.  <Total tax before credits Total tax before credits is equal to the tentative estate tax minus the total gift taxes paid. This tax amount is reduced by the allowable unified credit and other tax credits to compute the net estate tax. <   ~~ ( <(3f X?Xf[P ]4(@ )ϱlL0zڋ <Allowable unified credit The unified credit is applied as a dollar-for-dollar reduction in estate and/or gift taxes. The unified credit represents the amount of tax on that part of gross estate that is below the filing requirement.<  ~~ * <P3f X?UW# ]4*@ -QiGB s-  <Net estate tax The tax liability of the estate after subtracting a credit for gift taxes paid on post-1976 gifts, the allowable unified credit, and credits for foreign death taxes and tax on prior transfers. < K r ~~ , <3f X?U`W?]4,@ 6^MIOA}  <Community property In states which have community property laws, most assets acquired during a marriage are owned jointly by both spouses and are divided equally upon divorce, annulment, or death. < s x~~ . <3f X?Y\p]4.@  0{.WG ) <Total joint property Total joint property equals the sum of all assets owned jointly by the decedent and other people. Assets that are included in this summary value are also included in the appropriate asset categories. < i ~~ / <3f X?ad]4/@ $A|La  <Total lifetime transfers Total lifetime transfers equals the sum of all assets that were given by the decedent to others during life and were includible in his/her gross estate under sections 2035(a), 2036, 2037, or 2038 of the Internal Revenue Code. <  : ~~ 4 <4f X?r? ]44@ LaJLIN\B=^5  <Corporate and foreign bonds This asset category includes debt securities issued by businesses and all bonds issued by foreign governments. Also includes mutual funds that are solely or primarily composed of these bonds. <   ~~ 5 <(4f X?r ]45@ v-BͶ)p <Bond funds This asset category includes mutual funds composed of a variety of different types of bonds. Also includes mutual funds that could be identified as being composed of bonds, but for which a primary bond type could not be determined.< ? q~~ 6 <P4f X?r ]46@ p QjE(WM  <Unclassified mutual funds This asset category includes mutual funds that are broadly composed of a variety of assets, including stocks, bonds, and cash assets. Also includes mutual funds whose asset composition could not be determined. <   ~~ 7 <4f X?r" Z]47@ i11QJEJ%7~ <Farm assets This asset category includes farm land and assets used in conjunction with a farm or agricultural business, as well as incorporated farms, farm partnerships, and farm sole proprietorships. < E ~~ 8 <4f X?!r$~ ]48@ B-lM2 6<7Private equity and hedge funds This asset category includes both private equity funds and hedge funds. Usually structured as limited partnerships, these private investment funds are typically open to a limited range of professional and wealthy investors and pay performance fees to their investment managers. <  M6~~ 9 <4f X?#r& <]49@ 5HB9  ! <"Other limited partnerships This asset category includes the value of all limited partnerships except private equity and hedge funds, which are included in the "Private equity and hedge funds" asset category, and those organized as farms, which are included in the "Farm assets" category. <   !~~ : <5f X?%r( ]4:@ bl9 OFvZ  <Other noncorporate business assets This asset category includes non-farm business assets used in an enterprise owned by the decedents, either as a sole proprietor or as a partner in a business partnership. < # ? ~~ ; <(5f X?'r) ]4;@ T8zBGҒo  <Mortgages and notes This asset category includes money owed to the decedent through arrangements such as personal loans made to a business or other individual. Also includes claims, settlements, and judgments owed to the decedent. < ~  ~~ < <P5f X?)r+ ]4<@ r%#OK *  <Retirement assets This asset category includes annuities, assets held in defined contribution plans, such as Individual Retirement Accounts (IRAs) and 401(k)s, and the taxable portion of survivor benefits from defined benefit plans such as traditional employer pensions. < g  ~~ = <5f X?+r.~ ]4=@ VB~a@;7' (<Depletables/intangibles This asset category is composed of intangible assets, including intellectual property such as copyrights, trademarks, patents, and royalties, and depletable assets, such as minerals, trees, oil, and gas (or rights to them). <(    ~~ > <5f X?-r/]4>@ ͓H>u i <jArt This asset category includes items such as paintings, sculptures, busts, engravings, and etchings. <  f i~~ ? <6f X?/r1S ]4?@ Q7HL0  <Other assets This asset category includes items that cannot be assigned to one of the other asset categories, such as precious metals and household or personal items like furniture, clothing, jewelry, and automobiles. < P   @ T(6f  X?NndP"]4@@ *߉DA6 JOh: -<.Deceased Spouse Unused Exclusion This is the unused applicable exclusion amount from a deceased spouse who died after December 31, 2010 and whose estate did not use all of its applicable exclusion amount against gift or estate tax liability. It is reported on Line 9b of the 2013 revision of Form 706.< ! -'dbgraub00A"bgraub00C#bgraub00E$bgraub00G%bgraub00I&bgraub00K'bgraub00M@ Brian Raub'O(bgraub00uQ*bgraub00uS,bgraub00uU.bgraub00uW/bgraub00ubgraub00ubgraub00ubgraub00u bgraub00u bgraub00u bgraub00ubgraub00u4bgraub00u5bgraub00u6bgraub00u bgraub00u bgraub00ubgraub00u7bgraub00u8bgraub00u!9bgraub00u#:bgraub00u%;bgraub00u'<bgraub00u)=bgraub00u+>bgraub00u-?bgraub00u/bgraub00u1bgraub00u3bgraub00u5bgraub00u7bgraub00u9bgraub00u;bgraub00u= bgraub00u?!bgraub00u>@daubuA z/   UVIJKLOP /0'()*9:=>CD%&QR!"#$-.12?@/@AB78;<56MNEFGHWXST.+,34SP;SP  UVIJd{{;  UVIJ ggD Oh+'0HPh| Martha Eller Brian RaubMicrosoft Excel@?™@@ >k՜.+,0 PXx  Statistics of Income  13es01fy.xls'13es01fy.xls'!Print_Titles  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqstuvwxy{|}~Root Entry FPՙWorkbookSummaryInformation(rDocumentSummaryInformation8z