ING Retirement Plans

Estate taxes are dues at the death of the second spouse.

If the second spouse dies in...	...this much of the estate is exempt from the estate tax...	...then your heirs can pay up to this tax rate
2004	$1,500,000	48%
2005	$1,500,000	47%
2006	$2,000,000	46%
2007	$2,000,000	45%
2008	$2,000,000	45%
2009	$3,500,000	45%
2010	unlimited	0
2011	$1,000,000	50%

“Think your estate could never be that big?”

Let’s remember that nowadays, and especially in the future, half-million-dollar homes won’t be out of the ordinary. Throw in a vacation property, a couple of retirement-plan balances, or a collection that’s appreciated over the years, stir in a little inflation, and you’re up there.