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Warning Text %XTableStyleMedium2PivotStyleLight16`"N13gf01IDX:8b}Lacb!cn}Lacb!cPNG  IHDRfsRGB@}0PLTEO&IWIDATcPܿH\7L , QB@ !lؠ y`&0Mhpb3IENDB`S AA@A@   0Total annual exclusionsTotal included amount of gifts Total taxable gifts, all periodsTax on total taxable giftsTax on prior taxable giftsMaximum unified creditUnified credit previously usedAvailable unified creditNet tax on current period giftsNumberAmount$2,500 under $5,000$5,000 under $10,000$10,000 under $25,000$25,000 under $50,000$50,000 under $75,000$75,000 under $100,000$100,000 under $250,000$250,000 under $500,000$500,000 under $1 million$1 million or moreGift Tax Returns Filed in 2013: Total Gifts of Donor, Deductions, Credits, and Net Tax on Current Period Gifts, by Tax Status and Size of Taxable GiftsR[All figures are estimates based on a sample--money amounts are in whole dollars.]8Tax status and size of taxable gifts, current period [1]#All returns, taxable and nontaxableNontaxable returnsTaxable returns}*Indicates that estimates should be used with caution because of the small number of sample returns on which they were based.V**Indicates that data were combined to prevent disclosure of individual taxpayer data.NOTES: Detail may not add to totals due to taxpayer reporting discrepancies and processing tolerances. "Number" shown in Columns 1, 3, 5, etc. refer to the number of returns.[1] Tax status is determined by the presence or absence of a positive value reported on Page 1, Part 2, Line 15 of the return. Taxable returns are those having a reported positive value on this line; nontaxable returns are those having a reported value of $0 on this line.**$1 under $2,500Tax on current taxable giftsJSource: IRS, Statistics of Income Division, Gift Tax Study, September 2014 Total tax [8]Unified credit, applied [7] Taxable gifts, prior periods [6]!Taxable gifts, current period [5]Total deductions [4]Total gifts [2,3]q[8] This is the sum of reported value of gift tax on current period gifts and generation-skipping transfer taxes.[3] This is the value of total gifts reported by the donor after gifts have been split between the donor and the consenting spouse.Y[4] This is the sum of marital and charitable deductions reported. An unlimited marital deduction is available for all outright transfers to a donor's spouse. An unlimited charitable deduction is available for all outright transfers to qualified charities. These deductions are available for gifts to trusts only under limited circumstances.j[5] This is the amount of taxable gifts (total gifts less exclusions and deductions) for the current year.[6] This is the amount of taxable gifts (total gifts less exclusions and deductions) for all prior tax years in which the donor transferred property, as reported on Page 1, Part 2, Line2 of the return.H[7] This is the value of available unified credit that is applied to the gift tax liability in the current period, as reported on Page 1, Part 2, Line 12 of Form 709. It is the lesser of available unified credit less the specific exemption amount (reported on Page 1, Part 2, Line 10 of Form 709) or tax on current period gifts.P[2] The significant increase in the number of Forms 709 filed, as well as the total amount of gifts reported, during 2013 likely reflects changes of gifting behavior in response to the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act, which significatntly increased the credit available to offset lifetime gifts.2@ AAUCJFF;PGEccB g2 9RS<  dMbP?_*+%,&?'?(?)?MHP LaserJet Professional P16064 oX8iX `2@E@XF6 @>SDDMHP LaserJet Professional P1606dZ(d4"dX??& U} *@}  @} !$ @9$!K@!@ !,A!,A!,B!,A!,@!,@!,@ !,@ !,@ !,@ !,@ !,@!,@!,@$,@$,@$,A$,@$,@$,@$,@$,@$,@$,@$,@$,@$,@$,@$,@$,A ZFZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ nFnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnn o q(r qr qr q'r  q& r  q% r  qr qr qr q!r qr qr qr q$r qr q# sp b ] b ] b ] b ]  b  ]  b  ]  b ] b ] b ] b ] b ] b ] b ] b ] b ] b  ^ _c`c`c`c` c"`$c&`(c*`,c.`0c1`2c3`4c5`6c7`8c9`:c;`c?a@ C~ dAD@MTXB~ dHAD B~ dqAD^[WB~ d@DB~  dQA D@ VB~  d@%A D4DB~  dhADw`B~ dHAD8tFB~ dADN >*B~ dAADz>q?B~ dADywbB~ dAD./i#B~ dAD;aB~ dD8AD [>B~ d@DcA~ d@ EʋAVe@FA~ e`V@F@;FA~ e@F?A~ e@F?A eFe@  FxG> B~  e@F(/> B~ e@Fp>A~ e@Fp>AeFe@@F4B~ e@@F-A~ e@@F3B*eFeFeG W He@FqQe@F,e@F%ep@F:$e@FJe@  F@A~  e@FA h K h K h K~ e@FZB~ e@F0ܨA~ e@F̨Bek@F d h KeE@G@ W He@F,@e@Fz,e@Fj>@J~?e@Fe@  F A~  e@Fw,3A h K h K h K~ e@F f;Be̬@FjAoe@F8C\Be|@F h K h  S W ~ e(@ FoA< e@FRade(@F2EPjt@J&8e(@FqDeڻ@  F@rA~ e(@ FA~ h@@ K$hlA~ h@@ KMA ha@Kfe(@ F{B~ eڻ@ FA~ e@ F>B* e @F^xh a@KAeL@G@ W ~ e@ F@NRA~ e}@ F2A0 e@FJweh@Ffe@FTee@  F0sA~ e@ F֙3A~ e@ F!A~ e@ F@ A e@FRe@ FfL"B~ e@ FSA~ ex@ F^b"B* e@l@FNYe\@Fx"e\@Gx" W~ e@ FJlA~ e@ FA~ e@ FA jM@JOe@  FA~ e8@ F`GeOA~ e@ Fxl:A~ e@ FLA~ e8@ FEA e@FO&e@ FXB~ e4@ F-A~ e@ FdKB* e@F*%e@Z@F&Ke@Z@G&K W~ e\@ F@KA e@F65se\@ FKA j@@J^]e\@  FfA~ e@ F ?A~ e\@ FA~ e\@ F@0A~ e@ F@A e\@FNz!=e\@ F/B~ e@ F2SA~ eS@ FzvB* eO@F@F%A h S W~ e @FIB~ eh@F@3A~ e @FFA~ e@FeRA~  e @ F0r_A~  e@ F|4jB~  e @FtB~ e @F ~A~ e@F2A~ e @F#S1A~ e @FEҥ0B~ e@F>A~ e@F~.B~ e@F Ae w@FHe w@GF J W~ e@F!B~ e@N@F0qA~ e@FpBe@Fƶ(0e@  FP7tB~  e@ FŐB~  e@FB~ e@F=A~ e@F&A~ e@F#A~ e@FV&B~ e@F!A~ e@FvĨ%B~ e@@F1'Aek@F昿ek@Gm W~ ev@F\&B~ e}@F=.A~ ev@FD:Be@F~Kuev@  F42B~  e@ FPB~  ev@F|"B~ ev@FȩB~ e@F4+A~ ev@F`(OA~ ev@FhFU)B~ e@FA~ es@Fb'B~ eq@F32Ae@m@F}De@m@GK Y~ f@H;UB~ f@Hp]A~ f@HTB~ f-@HB~  f@ HgL_TB~  f@)@ HTi5B~  f@HOYB~ f@HAB~ f@ @H~ B~ f@H q>(GB~ f@HlB~ f@Hh{EB~ fP@H/+;B~ f@HО=*A~ ka@ TmSA !RRR# C~ d.AD@ȠVB~ d<ADp B~ dxAD@k)UB~ g@L0 B~  gA L1)-IUB~  g(A LwB@B~  gPALd~j]B~ g4AL6?DB~ gyALD]j%B~ gAL Nu0=B~ d2AD`:j3bB~ dPAD8!B~ d2ADuaB~ gALNu0=BgLl @Q(A Ve@FA~ e`V@F@;FA~ e@F?A~ e@M?A eMe@  MxG> B~  e@M(/> B~ e@Mp>A~ e@Mp>AeMe@@F4B~ e@@F-A~ e@@F3B*eMeMeG W *ex@FyQef@F۾+ex@F"% h K  h  K  h  K  h K h K h K h K~ ex@F B~ ez@Fx{A~ ew@F}7B h KeMeG W *e|@F|D@et@F0f,e|@FfL h K  h  K  h  K  h K h K h K h K~ e|@F#Be@Fme|@F0ZHB h KeM h  S W ~ e @FmA<e@F"de @F9OhH@K:/!lhC@KRyrh@  KPWhA~  h@K 1CA~ h@@Ku A~ h$@K[Ah?@Ke @FB~ e@FkA~ e @F<4p3B*h@?@KeMeG W ~ e@j@FDyA~ eb@F;A0e@j@F҉wj8@Nqe@j@MNyee@  M A~  e@j@My˳A~ e@j@M@A~ e@MRAe@j@M>e@j@F "B~ ez@F`A~ e@j@F"B*e@j@M>eMeG W~ e@@FIA~ e@F-A~ e@@FA h K  h  K  h  K  h K~ e@@MK2A~ e@MTyAe@@M%e@@F@B~ e@FiA~ e@@FxBB*e@@M%eMeG W~ eM@FwAe@F&NreM@F@A h K  h  K  h  K  h K~ eM@MC|A~ e@MAeM@M(@F xe>@F5 h@Kr@h a@KAeL@G@ $W $e\@F:ِe[@Fze\@Fz^{e@M@e\@M=;>S󰪰Ѱ@Me8@M^Ve>@MTM,Ae>@Fe8@Fe2@F gAe$@M Ae>@M%A 'h ' S (WH(e w@FeT3eu@FZYe w@F6 F+e?@Mv3e w@M6Reu@ ( M@fA~ ( e w@(M`qeer@F] eq@Me w@MHe w@GF J )WH)ek@F.Qei@Fek@FBe*@M ek@M޳ei@ ) M@^A~ ) ek@)M@Ar)ek@M2TGjei@M&]cek@M{Aek@FK?ei@FQW7e`f@Fed@M"*ek@M昿ek@Gm *WH*e@m@FNek@Fe@m@FzHe7@M:e@m@M (e`l@ * MA~ * e@m@*M@!A~ *e@m@*M%CA~ *e`l@*MUUpAZ*e@m@Mz.e@m@FnMe`l@F:S?Ee`k@F2<ej@MZXe@m@M}De@m@GK +X~ +i@+I0YB+i@I6gi@+I=W0B~ +iP@+PA~ + i@+ P]xB~ + i@+ P=XB~ + i@+Ph)B~ +i@+P,@B~ +iޭ@+PB~ +i@+P`B~ +i@+I`OٳA~ +iҭ@+IhJBA~ +i@+I A~ +i@+P"WsA~ +i@+PО=*A~ +mY@+ UpGSA -\F-\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ .[F.[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ /[F/[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 0[/F0[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 1[*F1[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 2[+F2[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 3[,F3[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 4[-F4[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 5[.F5[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 6[)F6[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 7[F7[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 8["F8[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[ 4|""**XXXXXXXXXXX(  R  C A?D4]&` >@dA     ggD Oh+'0HPd  SAS OutputMelissa J. BelvedereDepartment of TreasuryMicrosoft Excel@M+u@ow՜.+,0HP X`hp x  13gf01 '13gf01'!IDX  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPRSTUVWXZ[\]^_`Root Entry FWorkbookSummaryInformation(QDocumentSummaryInformation8Y