EXHIBIT 25-1 Unified Transfer Tax Rates* Tax Base Equal to or Over Not Over Tentative Tax Plus of Amount Over S 0 $10,000 SO 18% $ 0 10.000 20.000 1,800 20 10.00 20,000 10,000 3,800 22 20,000 40.000 50,000 3,200 24 10,000 60,000 80,000 13,000 26 60,000 80,000 100,000 18.200 28 80.000 100,000 150,000 23,800 30 100,000 150,000 250,00 38,800 32 150,000 250,000 00,000 0,80 34 250,000 500,000 750,000 155,800 37 00,000 750,000 1,000,000 248,300 39 750,000 1,000,000 345,800 40 1,000,000 "The applicable credit and exemption is zero for estates that opted out of the estate tax in 2010