EXHIBIT 25-1 Unified Transfer Tax Rates* Plus of Amount Over 18% 20 Tax Base Equal to or Over $ 0 10,000 20,000 40,000 60,000 22 24 26 Not Over $10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 Tentative Tax $ 0 1,800 3,800 8,200 13,000 18,200 23,800 38,800 70,800 155,800 248,300 345,800 28 30 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 $ 0 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 32 34 37 39 40 *The applicable credit and exemption is zero for estates that opted out of the estate tax in 2010. EXHIBIT 25-2 The Exemption Equivalent Year of Transfer Estate Tax 1986 1987-1997 1998 1999 2000-2001 2002-2003 2004-2005 2006-2008 2009-2010* Gift Tax $500,000 600,000 625,000 650,000 675,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 5,120,000 5,250,000 5,340,000 5,430,000 5,450,000 5,490,000 11,180,000 11,400,000 $500,000 600,000 625,000 650,000 675,000 1,000,000 1,500,000 2,000,000 3,500,000 5,000,000 5,120,000 5,250,000 5,340,000 5,430,000 5,450,000 5,490,000 11,180,000 11,400,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 *The applicable credit and exemption is zero for taxpayers who opt out of the estate tax in 2010. Required information [The following information applies to the questions displayed below.] Roland had a taxable estate of $16.1 million when he died this year. Calculate the amount of estate tax due (if any) under the following alternatives. (Refer to Exhibit 25-1 and Exhibit 25-2.) (Enter your answers in dollars and not in millions of dollars.) Roland's prior taxable gifts consist of a taxable gift of $1 million in 2005. state tax due