��>� S������R������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ ������\pSOI B�a�=���=5<O8278X@�"��1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1�$�Arial1� �Arial1x��Arial1x��Arial1���Arial1���Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)� "* "#,###� "** "#,### �0.000�0.00�+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_) �"** "� "d "#,###�� � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� � � �+� �� �)� �� �,� �� �*� �� � ��� � ��� � � �� � � � � � � �"� � (` � �  � � � � � � �  � �  � � � � �#� �  � � � � ��#� �"8@ @ � �1"<@ @ � �  , � �  , � � � , � � � , � � ( � �"8@ � �!8@@ � �!8@ � � 0@ � � 0 @ � �8@@� �8 @� �8@ � �8 � �!� �!8� �!8 � �!8� �!8 � � !� �"8� �"8 � �!8 � �!8 � �!� �!8` � �8@@� �8 @� �8@� �8 � �8@� �8� �8 � �8@� �8 @� �8� �8 � �!8 @ � �8@� ��������� �������`�� 05es01fyr.xls��  ;����"���)�NumberAmountCashArt All ReturnsAll Taxable ReturnsAll Nontaxable Returns$5.0 million < $10.0 million$10.0 million < $20.0 million(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)(85)(86)(87)(88)(89)(90)(91)(92)(93)(94)(95)(96)Personal residence Bond fundsInsurance, face valueLimited partnershipsMortgages and notesDepletables/intangibles Other assetsFuneral expensesAttorneys' feesOther expenses/lossesDebts and mortgagesCharitable deductionAllowable deductionsAdjusted taxable estateTentative estate taxGift taxOther tax creditsNet estate taxCommunity propertyTotal mutual fundsTotal joint property0 Type of property9 Type of deductions<[All figures are estimates based on a sample--money amounts are in thousands of dollars.] #(i.e., alternate valuation method).(97)(98)Under $1.5 million$1.5 million < $2.0 million$2.0 million < $3.5 million$3.5 million < $5.0 millionZ[1] The majority of estates file Federal estate tax returns in the year after a decedent'sXdeath. So, in 2005, most returns were filed for deaths that occurred in 2004, for which\the filing threshold was $1.5 million. Because of filing extensions, however, some returns were lower.[were filed in 2005 for deaths that occurred prior to 2004, for which the filing thresholds $20.0 million or moreH** Data were combined to prevent disclosure of individual taxpayer data.U* Estimates should be used with caution because of the small number of sample returns on which they were based. N[2] Gross estate is shown at the value used to determine estate tax liability.K Gross estate could be reported as of date of death or 6 months thereafter % in the "Other real estate" category.P[3] The "Farm assets" category does not include farmland. Farmland was includeddecedent died in 2005.N[4] The state death tax deduction was available only for estates in which the decedent died prior to 2005.K[5] The state death tax credit was available only for estates in which the &by Tax Status and Size of Gross Estate0the data are included in the appropriate totals.Sd = Data were deleted to prevent disclosure of individual taxpayer data. However, %Estate Tax Returns Filed in 2005 [1],!#Tax status and size of gross estateReal estate partnershipsClosely held stockState and local bondsFederal savings bondsOther Federal bondsCorporate and foreign bondsUnclassifiable mutual fundsCash management accountsInsurance, policy loans"Other noncorporate business assetsRetirement assetsExecutors' commissionsBequests to surviving spouseState death tax deduction [4]Taxable estateAdjusted taxable giftsTotal tax before creditsAllowable unified creditGeneration skipping taxTotal lifetime transfers&Qualified terminable interest propertyState death tax credit [5]!Gross estate for tax purposes [2]Other real estate [3]Farm assets [3]:Source: IRS, Statistics of Income Division, October 2007.Publicly traded stock2NOTE: Detail may not add to total due to rounding.��� v �� �� .?fw����FW~�����&7��oO`5F9J3D �� �� ct GXccn �� Bf"6p�  dMbP?_*+�%���8 ����"��,��2��<��H��T��^����(�?)�?M�\\SOI-FOUR\Jan��?� od��Letter�.HP LaserJet 4100 PCL 62h�xe/DQ绳ok#6gpFPD!�(ԻWfnIA� �@�@ qMl$wfN���-@f 2e!�� r @уTh qx9 x�]tx &�) DlW �.� }�%�PzPc�5s#{G\�gOZz#� i|�6B�'MCV�"KRmc� r 5j>I } ??� } @@I } AA� } BBI } CC� } DDI } EE� } FFI } GG� } HHI } II� } JJI } KK� } LLI } MM� } NNI } OO� } PPI } QQ� } RRI } SS� } TTI } UU� } VVI } WW� } XXI } YY� } ZZI } [[� } \\I } ]]� } ^^I } __� } ``I } aa� } bbI } cc� } d$ Bhh;h;h�h�h� h�@h��h�h� h� h� h�� h�@ h�@h�@h�@d�@d�@d�@d�d��d�@d�@d�@d�@d�@d�@d�@d�d��d�@d�@� 6�6� 6�6� ;;� @�@��AAc� I�J� B�C� .~�`////////////////////////////////////////////M1� 2.�(3///////////////01C� DB�EC� FB�GC� HBvIC� JBwKC� LBxMC� NB�OC� PB�QC� RB�SC� TByUC� VBzWC� XB�YC� ZB{[C� \B|]C� ^B}_C� `B�aC� bF�cC�KLDE� 2i3� 2�3� 2� 3�  2� 3�  2� 3� 2�3� 2�3� 2�3� 2�3� 2j3� 2�3� 23� 2�3� 2k3�  2�!3� "2�#3� $2l%3� &2�'3� (2m)3� *2�+3� ,2n-3� .2/3� 02o13� 22p33� 42�53� 62q73� 82r93� :2s;3� <2�=3� >2t?3� @2uAN� B2��HC3DEDEDEDEDEDEDEDEDEDEDEDEDEDEDEGEc��KL454545454545454545454545454545454545454545454545454545454545454H45454545454545454545454545454545H5c� KL� &� &� &� &� &� &� &�  &�  &�  &�  &�  &� &� &� &� &� &� &� &� &� &� &� &� &� &� &� &� &� &� &�  &� !&� "&� #&� $&� %&� &&� '&� (&� )&� *&� +&� ,&� -&� .&� /&� 0&� 1&� 2&� 3&� 4&� 5&� 6&� 7&� 8&� 9&� :&� ;&� <&� =&� >&� ?&� @&� A&� B-� C-� D&� E&� F&� G&� H&� I&� J&� K&� L&� M&� N&� O&� P&� Q&� R&� S&� T&� U&� V&� W&� X&� Y&� Z&� [&� \&� ]&� ^&� _&� `&� a&� b&� c&�dg� KL� ' � ' � ' � ' � ' � '� '� '� '� '� '� '� '� '� '� '� '� '� '� '� '� '� '� ' � '!� '"� '#� '$� '%� '&� ''� !'(� "')� #'*� $'+� %',� &'-� ''.� ('/� )'0� *'1� +'2� ,'3� -'4� .'5� /'6� 0'7� 1'8� 2'9� 3':� 4';� 5'<� 6'=� 7'>� 8'?� 9'@� :'A� ;'B� <'C� ='D� >'E� ?'F� @'G� A'H� B'I� C'J� D'K� E'L� F'M� G'N� H'O� I'P� J'Q� K'R� L'S� M'T� N'U� O'V� P'W� Q'X� R'Y� S'Z� T'[� U'\� V']� W'^� X'_� Y'`� Z'a� ['b� \'c� ]'d� ^'e� _'f� `'g� a'h� b'�� c'�� dg� 9 :�R �@N�,;@*@�@��@J@�@q( @<@B~Ѵ@| A{@>�%b@ڼ�5@�1A6@:@`'@u@�@YNA@PS@@FJ-@mRA@@��@n5�z@b!F@>O 0@ ��@2A@D@@n�8@@�"@T+YA@ (@6l�@ZA@@�@��@�@@֥n@ J@�7A@�9K �@>ԻӰh�*j@KA+@̹A�#@*�.U@f�4@|�@@c� 7� 8�R ֵ@Nԓګ@Pt0A@ U2Ac@ @@�3A@ �-A"@�AH@.@@h�A<@W@p|@4@H@@@n�(@46A>@Aq@K@0t@@|@@pz@@o@H@A@v�(`c@@c@@@@r@@2@К@@@H@i@n@@Ʈ@|xA@F0@ Aȵ@ �A@@!K@!d@p@_A@N@�5,H@�A@�T@�)Ac� 7� 8�R A@�@a��@^�8@�A@Ak@.`+@*wH@@.@`� A@LA8@z@@� Ag@�b@4@@�(A@f@Њ@80A@rA@AD@`�AA@n(�@ @�@R@@ =AZ@@@wA@@�A @l@@#AU@NA<@l�*A6@n:sp@j@@"�D@z!A@j@G�pr@@@�A@V޴@ @@_@@u@"A@�/ @�@(�:Au@Q�t@%c� 7� 8�R @.@ B@\ @�x@Aʠ@F@@@^<�@pbAH@ 'A@"@Pa@@]A@zԧ@V_>@CU@@8@p� A@xlAȗ@gA"@�&@Fx@@@F@=@l�A@@@\@8�Aa@ A@Aj@>U޻@M@f@Aj@@K@�@r.A]@i]@NcPz@@[@ n^@�!�#@�A@g@� @@&Q@@@ʁ�M@^@y�D@�@:ݒc� 7�8�R]@&6b@ 3;A.@jw@_A؍@1֭@ D@`_=A}@@V@Ē@�(AĖ@c Ax@`k@`@Aհ@&xF@_&A@�Aj@@p@p<A@OA@`NA@�A@&^Ps@ @u@@*@�"A@k@Ę@@@�@@0@@&A~@c4@v1B]@�O@@@ZaL@�+@k�@p@P@@]@�N@�AY@@t@ԡ@Z�!1@!ʣ@x@�!�z@F`e@K6@cV@H{c� 78�R@��@�#�@� @!4@vWb@�@Z�0u@P@@DqA@Apw@ (@p@8A<@>]@~C(@�"Ap@@@q@X$AD@�#A@A\@#AN@:u v@B@@@ @@{A¬@`@@  A&@x�A@0yA@*KП@ҔFL@�0x@*w/S@@(@@y\@MP@�P@|@ AN@.@�@Y�*@�AY@`N@С@~AE@\@@W@�??A@VY@JI@g c� 78�R8@LrЍ@�51A@~n@}A�@�#V@zJp@jW@3@Py@A|@� A@]@@@@m@@@̑+A@�(Ax@x� AZ@~@\@A |@o#At@�7Ah@ A8@ (A a@@q@@@ Ap@�@h@@@@@@@̮&Ap@� �p|@`4@XD@w@@^�@i*A̔@L̔@r� pu@AĔ@8@*@|AI@@@@A@@c@��@1A@V�.@ �{@�=�c� 7�8�R@Ҙ @Kh@8LAh@�5APw@f�@F\@}RB@@0r@K?A`q@QAN@@@a@�>A`@7Ap@^v@JAH@@V@Au@�Pr@\^y@D`y@X�%A@\@ EAr@N1A@["A@@5@pt@ AȀ@ ZAX@rAЄ@v}^y@+t@�@�6�(@@@x@jEX@oı�Yձ�Ȁ䲵v))ʰհٴsE���<=c� 9:�R@ @K�@ʙl@K@i@@:�5D@�@�9A"@O�9@NzY(@PMAګ@|� AB@.o�@N0f@-A@`@d@h!!A@p� @d�(A-@�'@T@AЙ@L7*A-@O@cA@-A@%A@+A@B@ZK�h@ ձ@:@�y@@@F*V@I@9@^mfD@�#N@I@Vr-@.px@�5A@>�*"j@" A t@J'�@Z[�6@C@A@�`@^�<c� 7�8�Rp@ AA@@0A@TA!9@!v@]@0@@LyA@NAp@1@w@@@�@a@@x@@P@pA@0@@@!O@!@@Q@@`d@@@@]@@@q@ @@У A!@@!ȁ@!=@!@t@l@I@0@@@@@@@D@�4@T@@@!G@!@k@@<@A@�>A@WAp@�0�p@@�*A@^@P@p@�?*Ap@�)\@@p@_A$$!2@!@P@`�A@pR@8@|�A!0@!@c� 7�8�Ru@R5@HQ@�Kl@�@t@p@l@W�@u5ȃ@@@�AP@ȘA~@i@@0\@@�@|�Au@z*u@j@�-@u@>u@*S@p\@a@ @u@"A$$3@@@00A@� A؞@� �!D@!@c� 7�8�R@@v*@i�q@ @h@A@�/@�sP@0@&@t�Af@ �A@@<@A@�+k@ x,A@yAm@@Px@<@\@A @}@@\�A@�5AP|@�)@0}@s@@x A>@@@ A@�<A|@h�A>@A"~@A@A@� ud@�&@@nt�@>�,@R:@v.�t@�*@@�#�@V�b@0�Ae@@8@@&$$[@ �A@�yƢ@�#N@TSUAU@@c� 7�8�Rԡ@2�?@f71p@�Ba@ @x@�A@Rp@kGq@@@С@:EС@2yw@AС@RmС@Ht@зAW@�@С@~A%%L@H[Al@E@`�Ax@Qg@�Ac� 78�R@�@�0*@vK@]@P�Ao@^$@�8@caJ@@ q@09As@A@R@`@b@@h@~�$@V\ u@@@I@@P@�@q@yAe@Av@8�Aw@AW@@i@�@(@�8AЈ@x@ @:@@� @@P@@� Ah@Pu@�7@V�=@@@Np�@~�*@N�"@OAp@FA@x�@ �A(@ptA$$@%%<@BA0@�&Ap@0 A@N]@&c� 7�8�R @w@]*Ax@�\@!Ak@\MA}@j2�x@ �9@@j@Nh h@`�AE@`@V@�0@@�3A{@&G@k@N@>@@L@ _ Al@& q@g@NA0r@(Al@xAR@Ak@f�-~@�%A}@*@r@6Az@0=@{@xA0}@Ж0Af@ g@p@�@b{! @!a@~@R�Iw@�9A @^0� @Im@O+ @NA @A@}@ &'A$$ @>%%?@� u@ZIh@ A`u@��`@�*NAc��<=!!$$%%c� 9:�R=@Fn<@I_A@@r@]d@@�3@.@�Aյ@v[@B7V@A@|z@Γm@@�@0� A@jA�2@f�=V@�A@A-@x� A9@H/A@i�@� |@R|<@^j q@@@J@r7A�@Ҋ5@~>@8� A@�2=@� @c@Q@ @"@"@@g@�2u@�@΃@&c� 7�8�Rt@N� @&A^@6�4_@"@~@A@J"@�A~@+@@@@Љ@@s@@(@@@t@A@P�A@`� A k@[@o@ @r@i@ s@@x@@̡@A^@s@^@-@<@ @̧@a@@@@@`@@@@@( Ax@i1A~@h> Ar@g @EDA@�9An@:n@/Ab@@n@$e.At@�4A ~@!@$$ @K@p@AL@(�Ah@n64@hAc� 7�8�R@�U@z�@]�pt@P@@�Ak@>�5@V=Bd@q@Ĝ@Af@( A@@@@@h@ʹM¶@L�A@\3$Aw@@ȃ@`@p@@(@yA@0�A@onz@@@v@l@@P~ A]@@Ė@@@@$@�@@A@.\@V�2@NsO`f@@@�) @�A4@H@-@~p�T@@@r@.3X@@B@@$$@*@ƘV@�/P~@RE�З@,z"Ac� 7�8�Rk@S�@�@*@�A@f�&@@J5A@@D@KAX@X� A`@ @@�@@֨<@> 'H@B@[@ ~@PA@� Ap@`�AD@�Av@Jx@@ x@@ѹ@�6A@@@@@f@ l@ԥ@@@)A@>;@&R@�!Ұ!Т@7�@<A,@a�,@V�V@-@(@>J�k@&@h@@!2@!@$$4@�]A @u8A6@:r�8@NR@AAc�DhGl�\T�||nnnnnnnn�nnnnnnnn�nnn d�@!d�@"d�@#d��,$d�%d�&d�'d�(d�)d�*d�+d�,d�-d�.d�/d�0�1�2�3�4�5�6�7�8�9�:�;�<�=�>�?�� 7� 8�R @t",@�;@n]m@YA`@A$@;A@�'A`h@"@@qA@ Y@e@@z@@0@IJA@X�A@|lA`a@G@d@@@z@ @pw@ @h@@ A@�=d@`@b@@ @�@@@e@@0@@@�"@0@OAT@:Jw@'A@�:�9@@8@�{@x�A̞@�О@6Q@@@N�5@yD@T@،@$$$$@�D@^)3@<H@��p@vrc� !7!8�R!Ĝ@0@L.Aؕ@ޖ q@عA@1@`HEA @VM``@@|@h�A8@X�A@c@*@v@@\@n�#p@H�A̐@H�A`b@ @`@P@~@�Az@� AH@A<@zE`@@e@�@@(%AH@L@d@@@@؄@@@"A@V� @w@PH@2@Ē@ؙ@�/t@QA@�@1@S@@@@ބ0Ĝ@N�9W@L@! @!.@$$p}@j`@ @q7$@E@� @Nc� "7"8�R"@~y@t�Az@K_@8^ A@o@(A0}@0X9Apt@�)'AE@R@`@�4A`c@@E@@V@�%@@iAz@h�Aq@oAK@@I@I@ f@x�A@d@e�@@l@`y Av@sAE@@@T@@@@ |@w@@R@W@k@@@n@"@w@�<A`~@Z-cZ@$A@z�&@h@}@ [Am@A�@�*�@�(A@R@@c@�@8� A@A=@p@$$$$``@λx@A@w@! r@�%�t@*[�c� #>�#?�R#(Pp@(�:(`i@(A(k@(U(U@()A( c@(~�(@l@(J�(c@(ƣ3(&@(p@(S@(�A(@U@(y@(2@(X@(H@(`@(o@(P3A(k@(OA(`@(PG@(2@(<@(@@(�@(]@(Ω+(Z@(|C2A(^@(RA(f@)A(B@(S@(P@(IA(m@(0G@( k@(@(>@(@([@(@(]@(@(h@(0"A(m@(�(Q@(�I(Pp@(J�+*@*`p@(m@(0� A(b@(` A(o@($=A(o@(�A(M@( @(o@( o@(Pp@(KA(.@(z@++((++(Q@(f�:(h@(l�A(@d@(~g#(b@(Nu(f@(vc� $@@� % �% � & �& � ' �' � ( �( � ) �) � * �* � + � , �, � - �- � . �. � / �/ � 0 �0 � 1 �1 � 2 �2 � 3 �3 � 4 �4 � 5 �5 � 6 �6 � 7 �7 � 8 �8 � 9 �9 � :#�: � ; � < � = � > � ? �D�lnnnn@�A�� @ � A �D>�<dA  ��T\]^_TUVWXYZ[LMNOPQRS01&'HIJK./DE89:;<=FG`abc  1$$ ##""!!      "#$% !2C()*+,-BC>?@A234567�7 �Oh+'0�HPht � � ���Martha EllerSOIMicrosoft Excel@�9q�@@i��՜.+,0 PXx ��� � ��Statistics of Income� 05es01fyr.xls'05es01fyr.xls'!Print_Titles  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@A���CDEFGHI���KLMNOPQ�����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Root Entry�������� �FCw����Workbook������������̂SummaryInformation(����BDocumentSummaryInformation8������������J