| Estate Tax—$3.5 Million ExemptionNo Index, 45% RateWith Ultimate Real Trust Fund Interest Rate of  3.70With Ultimate Real Trust Fund Yield Rate of  3.70With Ultimate Real Treasury Bond Yield Rate of  3.0Balancing Tax rate in 2023 |             |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------|
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| 2004                                                                                                                                                                                                                                       | 11.07            | 12.71 | 1.64 | 306 |   |   | 12.40 | 0 |
| 2005                                                                                                                                                                                                                                       | 10.87            | 12.73 | 1.86 | 325 |   |   | 12.40 | 0 |
| 2006                                                                                                                                                                                                                                       | 10.73            | 12.73 | 2.00 | 347 |   |   | 12.40 | 0 |
| 2007                                                                                                                                                                                                                                       | 10.65            | 12.75 | 2.10 | 368 |   |   | 12.40 | 0 |
| 2008                                                                                                                                                                                                                                       | 10.65            | 12.78 | 2.14 | 388 |   |   | 12.40 | 0 |
| 2009                                                                                                                                                                                                                                       | 10.74            | 12.77 | 2.04 | 405 |   |   | 12.40 | 0 |
| 2010                                                                                                                                                                                                                                       | 10.79            | 13.20 | 2.41 | 422 |   | 0.4128 | 12.81 | 0.41 |
| 2011                                                                                                                                                                                                                                       | 10.87            | 13.25 | 2.38 | 442 |   | 0.0025 | 12.82 | 0.42 |
| 2012                                                                                                                                                                                                                                       | 11.04            | 13.28 | 2.24 | 460 |   | 0.0027 | 12.82 | 0.42 |
| 2013                                                                                                                                                                                                                                       | 11.22            | 13.31 | 2.09 | 476 |   | 0.0030 | 12.82 | 0.42 |
| 2014                                                                                                                                                                                                                                       | 11.40            | 13.32 | 1.92 | 491 |   | 0.0024 | 12.82 | 0.42 |
| 2015                                                                                                                                                                                                                                       | 11.61            | 13.34 | 1.73 | 503 |   | 0.0025 | 12.83 | 0.43 |
| 2016                                                                                                                                                                                                                                       | 11.84            | 13.36 | 1.52 | 513 |   | 0.0026 | 12.83 | 0.43 |
| 2017                                                                                                                                                                                                                                       | 12.08            | 13.38 | 1.30 | 522 |   | 0.0028 | 12.83 | 0.43 |
| 2018                                                                                                                                                                                                                                       | 12.33            | 13.39 | 1.07 | 529 |   | 0.0029 | 12.83 | 0.43 |
| 2019                                                                                                                                                                                                                                       | 12.59            | 13.41 | 0.82 | 534 |   | 0.0030 | 12.84 | 0.44 |
| 2020                                                                                                                                                                                                                                       | 12.86            | 13.43 | 0.57 | 538 |   | 0.0030 | 12.84 | 0.44 |
| 2021                                                                                                                                                                                                                                       | 13.13            | 13.45 | 0.32 | 540 |   | 0.0032 | 12.84 | 0.44 |
| 2022                                                                                                                                                                                                                                       | 13.39            | 13.47 | 0.08 | 542 |   | 0.0032 | 12.85 | 0.45 |
| 2023                                                                                                                                                                                                                                       | 13.65            | 14.49 | 0.84 | 542 | 1.00 | 1.0033 | 13.85 | 0.45 |
| 2024                                                                                                                                                                                                                                       | 13.89            | 14.51 | 0.62 | 549 | 1.00 | 0.0034 | 13.85 | 0.45 |
| 2025                                                                                                                                                                                                                                       | 14.14            | 14.53 | 0.39 | 554 | 1.00 | 0.0048 | 13.86 | 0.46 |
| 2026                                                                                                                                                                                                                                       | 14.37            | 14.55 | 0.18 | 559 | 1.00 | 0.0048 | 13.86 | 0.46 |
| 2027                                                                                                                                                                                                                                       | 14.58            | 14.56 | -0.01 | 563 | 1.00 | 0.0048 | 13.87 | 0.47 |
| 2028                                                                                                                                                                                                                                       | 14.77            | 14.58 | -0.19 | 567 | 1.00 | 0.0049 | 13.87 | 0.47 |
| 2029                                                                                                                                                                                                                                       | 14.94            | 14.60 | -0.34 | 571 | 1.00 | 0.0051 | 13.88 | 0.48 |
| 2030                                                                                                                                                                                                                                       | 15.10            | 14.61 | -0.48 | 575 | 1.00 | 0.0052 | 13.88 | 0.48 |
| 2031                                                                                                                                                                                                                                       | 15.24            | 14.63 | -0.61 | 578 | 1.00 | 0.0052 | 13.89 | 0.49 |
| 2032                                                                                                                                                                                                                                       | 15.36            | 14.64 | -0.72 | 581 | 1.00 | 0.0052 | 13.89 | 0.49 |
| 2033                                                                                                                                                                                                                                       | 15.46            | 14.66 | -0.80 | 584 | 1.00 | 0.0053 | 13.90 | 0.50 |
| 2034                                                                                                                                                                                                                                       | 15.54            | 14.67 | -0.87 | 588 | 1.00 | 0.0055 | 13.90 | 0.50 |
| 2035                                                                                                                                                                                                                                       | 15.60            | 14.68 | -0.92 | 592 | 1.00 | 0.0056 | 13.91 | 0.51 |
| 2036                                                                                                                                                                                                                                       | 15.64            | 14.69 | -0.95 | 597 | 1.00 | 0.0056 | 13.92 | 0.52 |
| 2037                                                                                                                                                                                                                                       | 15.67            | 14.70 | -0.97 | 602 | 1.00 | 0.0056 | 13.92 | 0.52 |
| 2038                                                                                                                                                                                                                                       | 15.68            | 14.71 | -0.97 | 607 | 1.00 | 0.0057 | 13.93 | 0.53 |
| 2039                                                                                                                                                                                                                                       | 15.68            | 14.72 | -0.96 | 613 | 1.00 | 0.0058 | 13.93 | 0.53 |
| 2040                                                                                                                                                                                                                                       | 15.69            | 14.73 | -0.96 | 620 | 1.00 | 0.0062 | 13.94 | 0.54 |
| 2041                                                                                                                                                                                                                                       | 15.70            | 14.73 | -0.96 | 626 | 1.00 | 0.0063 | 13.94 | 0.54 |
| 2042                                                                                                                                                                                                                                       | 15.70            | 14.74 | -0.96 | 633 | 1.00 | 0.0063 | 13.95 | 0.55 |
| 2043                                                                                                                                                                                                                                       | 15.71            | 14.75 | -0.96 | 640 | 1.00 | 0.0032 | 13.95 | 0.55 |
| 2044                                                                                                                                                                                                                                       | 15.73            | 14.75 | -0.97 | 647 | 1.00 | 0.0040 | 13.96 | 0.56 |
| 2045                                                                                                                                                                                                                                       | 15.76            | 14.76 | -1.00 | 654 | 1.00 | 0.0043 | 13.96 | 0.56 |
| 2046                                                                                                                                                                                                                                       | 15.80            | 14.77 | -1.03 | 661 | 1.00 | 0.0043 | 13.97 | 0.57 |
| 2047                                                                                                                                                                                                                                       | 15.84            | 14.78 | -1.06 | 669 | 1.00 | 0.0043 | 13.97 | 0.57 |
| 2048                                                                                                                                                                                                                                       | 15.88            | 14.79 | -1.09 | 676 | 1.00 | 0.0043 | 13.98 | 0.58 |
| 2049                                                                                                                                                                                                                                       | 15.92            | 14.79 | -1.13 | 683 | 1.00 | 0.0044 | 13.98 | 0.58 |
| 2050                                                                                                                                                                                                                                       | 15.98            | 14.80 | -1.18 | 689 | 1.00 | 0.0044 | 13.98 | 0.58 |
| 2051                                                                                                                                                                                                                                       | 16.04            | 14.81 | -1.23 | 695 | 1.00 | 0.0045 | 13.99 | 0.59 |
| 2052                                                                                                                                                                                                                                       | 16.11            | 14.82 | -1.29 | 701 | 1.00 | 0.0044 | 13.99 | 0.59 |
| 2053                                                                                                                                                                                                                                       | 16.18            | 14.83 | -1.35 | 707 | 1.00 | 0.0044 | 14.00 | 0.60 |
| 2054                                                                                                                                                                                                                                       | 16.25            | 14.84 | -1.41 | 712 | 1.00 | 0.0045 | 14.00 | 0.60 |
| 2055                                                                                                                                                                                                                                       | 16.33            | 14.85 | -1.48 | 716 | 1.00 | 0.0046 | 14.01 | 0.61 |
| 2056                                                                                                                                                                                                                                       | 16.41            | 14.86 | -1.55 | 721 | 1.00 | 0.0046 | 14.01 | 0.61 |
| 2057                                                                                                                                                                                                                                       | 16.49            | 14.87 | -1.62 | 725 | 1.00 | 0.0046 | 14.02 | 0.62 |
| 2058                                                                                                                                                                                                                                       | 16.57            | 14.88 | -1.68 | 729 | 1.00 | 0.0046 | 14.02 | 0.62 |
| 2059                                                                                                                                                                                                                                       | 16.64            | 14.89 | -1.75 | 733 | 1.00 | 0.0047 | 14.03 | 0.63 |
| 2060                                                                                                                                                                                                                                       | 16.71            | 14.91 | -1.81 | 736 | 1.00 | 0.0048 | 14.03 | 0.63 |
| 2061                                                                                                                                                                                                                                       | 16.79            | 14.92 | -1.87 | 740 | 1.00 | 0.0048 | 14.03 | 0.63 |
| 2062                                                                                                                                                                                                                                       | 16.87            | 14.93 | -1.94 | 743 | 1.00 | 0.0048 | 14.04 | 0.64 |
| 2063                                                                                                                                                                                                                                       | 16.95            | 14.94 | -2.01 | 745 | 1.00 | 0.0048 | 14.04 | 0.64 |
| 2064                                                                                                                                                                                                                                       | 17.02            | 14.95 | -2.08 | 748 | 1.00 | 0.0049 | 14.05 | 0.65 |
| 2065                                                                                                                                                                                                                                       | 17.09            | 14.96 | -2.14 | 750 | 1.00 | 0.0049 | 14.05 | 0.65 |
| 2066                                                                                                                                                                                                                                       | 17.16            | 14.97 | -2.20 | 753 | 1.00 | 0.0050 | 14.06 | 0.66 |
| 2067                                                                                                                                                                                                                                       | 17.23            | 14.98 | -2.25 | 755 | 1.00 | 0.0050 | 14.06 | 0.66 |
| 2068                                                                                                                                                                                                                                       | 17.29            | 14.99 | -2.31 | 757 | 1.00 | 0.0050 | 14.07 | 0.67 |
| 2069                                                                                                                                                                                                                                       | 17.36            | 15.00 | -2.36 | 759 | 1.00 | 0.0051 | 14.07 | 0.67 |
| 2070                                                                                                                                                                                                                                       | 17.41            | 15.01 | -2.41 | 760 | 1.00 | 0.0051 | 14.08 | 0.68 |
| 2071                                                                                                                                                                                                                                       | 17.47            | 15.01 | -2.45 | 762 | 1.00 | 0.0052 | 14.08 | 0.68 |
| 2072                                                                                                                                                                                                                                       | 17.52            | 15.02 | -2.50 | 764 | 1.00 | 0.0052 | 14.09 | 0.69 |
| 2073                                                                                                                                                                                                                                       | 17.57            | 15.03 | -2.54 | 766 | 1.00 | 0.0053 | 14.09 | 0.69 |
| 2074                                                                                                                                                                                                                                       | 17.63            | 15.04 | -2.59 | 767 | 1.00 | 0.0053 | 14.10 | 0.70 |
| 2075                                                                                                                                                                                                                                       | 17.68            | 15.05 | -2.63 | 768 | 1.00 | 0.0053 | 14.11 | 0.71 |
| 2076                                                                                                                                                                                                                                       | 17.73            | 15.06 | -2.67 | 769 | 1.00 | 0.0054 | 14.11 | 0.71 |
| 2077                                                                                                                                                                                                                                       | 17.78            | 15.07 | -2.71 | 771 | 1.00 | 0.0054 | 14.12 | 0.72 |
| 2078                                                                                                                                                                                                                                       | 17.83            | 15.08 | -2.76 | 771 | 1.00 | 0.0055 | 14.12 | 0.72 |
| 2079                                                                                                                                                                                                                                       | 17.89            | 15.09 | -2.80 | 772 | 1.00 | 0.0054 | 14.13 | 0.73 |
| 2004-2078                                                                                                                                                                                                                                  | Summarized OASDI |   |
| Cost Rate                                                                                                                                                                                                                                  | Income Rate      | ActuarialBalance | Change in Actuarial Balance |
| 14.21                                                                                                                                                                                                                                      | 14.87            | 0.65 | 2.54 |

Based on Intermediate Assumptions of the 2004 Trustees Report

Office of the Chief ActuarySocial Security AdministrationApril 13, 2005

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