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!�"�!M"M�< ���.`�( � �~� � � �<p'���X��������?��2��]4@ ;0@[�A�� ���<�Gross estate for tax purposes For estate tax purposes, the gross estate includes all property or interest in property before reduction by debts (except policy loans against insurance) and mortgages, or administrative expenses.< � ����~~� � � �<�'���X��������?��� �-�]4@ ���2 F�o�0l��� ���<�Personal residence This asset category includes the home identified as the decedent's residence. At most, one item of residential real estate per return is included in this asset category.< l &���~~� � � �<�'���X��������?����-�]4@ u6JbA�,B=\-��� ���<�Other real estate This asset category includes commercial property, undeveloped land, real estate mutual funds (REITs), and residential property other than the personal residence. < | d���~~� � � �<�'���X��������?�� n �-�]4@ ^]ID�z�� ���<Real estate partnerships This asset category includes general partnerships whose main function is the ownership of real estate assets. Limited partnerships focused on real estate ownership are included in the "Other limited partnerships" asset category. < � a���~~� � � �<�'���X��������?�� �7-�]4@ (LzEju�� �� <Closely held stock This asset category includes the total value of stock held in closely held corporations. Closely held corporations are those whose ownership is concentrated among a relatively small number of owners, and whose stock is not traded publicly. < p � ��~~� � � �< '���X��������?��E��]4@ �UK�)�� ��� <�Publicly traded stock This asset category includes publicly traded shares issued by domestic corporations and foreign businesses (including American Depository Receipts), and mutual funds that are solely or primarily composed of these shares. < { 8� ���~~� � � �<�'���X��������?��]�]4@ 2i{Nc�*�� �� <State and local bonds This asset category includes debt securities issued by state and local municipalities, such as general obligations bonds, revenue bonds, and municipal notes. Interest income from these bonds are often exempt from Federal and state income taxes. < } � ��~~� � � �<�'��� X��������?��7�� �]4@ :�N�7\`A��� ��R<SFederal bonds This asset category includes all debt securities issued by the U.S. Department of the Treasury. This includes savings bonds as well as notes,bills, and bonds issued by U.S. government-chartered enterprises such as Fannie Mae and Freddie Mac. Also includes mutual funds that are solely or primarily composed of these bonds. < W /R��~~� �  � �<0'���X��������?���FN�]4 @ \gD�8t�0:�� ��� <�Corporate and foreign bonds This asset category includes debt securities issued by businesses and all bonds issued by foreign governments. Also includes mutual funds that are solely or primarily composed of these bonds. < � �� ���~~� �  � �<P'���X��������?��r�N�]4 @ ~I�0�6�� ���<�Bond funds This asset category includes mutual funds composed of a variety of different types of bonds. Also includes mutual funds that could be identified as being composed of bonds, but for which a primary bond type could not be determined.< ? q���~~� � � �<'���X��������?��6E8�.�]4@ `�+eLG}]��� ��� <�Funeral expenses Expenses related to the funeral and burial of the decedent may be claimed as a deduction against the value of the estate. < � A� ���~~� � � �<'���X��������?��3r5� 1�]4@ u>Bk(q�7��� ���<�Executors' commissions An executor is the individual or institution nominated in a will and appointed by a court to administer estate property, pay the debts left by the deceased, and to distribute estate property as the deceased directed. < � ����~~� � � �<�'���X��������?��:2=N�]4@ ��6A{᭄�� ��� <�Attorneys' fees Fees that have been paid to attorneys for work on behalf of the estate, or amounts that can reasonably be expected to be paid, may be claimed as a deduction against the value of the estate. < ^ �� ���~~� � � �<'���X��������?��<�E?�!�]4@ �dLQN�<+M8��� ��<Other expenses/losses Various administration expenses incurred in preserving and administrating the estate may be claimed as a deduction. These expenses include appraiser's fees, certain court costs, and costs of storing or maintaining assets of the estate. < � i��~~� � � �<'���X��������?��9r< 1�]4@  7/uXLO�*)l�� ��<Debts and mortgages Mortgages, liens, and other debts of the decedent may be claimed as a deduction against the value of the estate. This deduction category should not be confused with "Mortgages and notes, an asset category which represents money owed to the decedent. < w ���~~� � � �<@'���X��������?��;r>��]4@ �1sz%_C{ ��� ���<�Bequests to surviving spouse Assets passing from the decedent to the surviving spouse (also called bequests) are reported on Schedule M. Subject to certain limitations, the sum of these assets may be claimed as a deduction.< � ����~~� � � �<p'���X��������?��@��B���]4@ /]W&J#ǽh��� �� < Charitable deduction Contributions to qualifying charitable organizations (also called bequests) made by the decedent's estate are reported, by beneficiary, on Schedule O. Subject to certain limitations, the sum of these contributions may be claimed as a deduction. < r � ���� �  � B`'��� X���������!sF?��>nB� ��]4 @ l�$SN{A9SUO�� ���<�Allowable deductions The allowable portion of deductions claimed on Schedules J, K, L, M, and O. To qualify as deductible, an expense must be allowable under local law and be "actually and necessarily incurred in the administration of the decedent's estate" under Reg. 20.2053-3(a). State death tax deduction are not included in the value of total allowable deductions. Returns impacted by Section 2053 account for differences in the value total allowable estate and its components.< w ����~~� �! � �<�'��� X��������?��G7J7 (�]4!@ �5>NRB� Q`x� �� �� <State death tax deduction For Federal estate tax returns filed for decedents who died in 2005 and later years, a deduction was allowed for estate, inheritance, legacy, or succession taxes actually paid to any state or the District of Columbia as a result of the decedent's death. < � � ��~~� �" � �<'��� X��������?��C_UGx��]4"@ � i�2C:� �(�� ���<�Taxable estate Taxable estate is equal to the value of the total gross estate less deductions for the following: funeral expenses, executor's commissions, attorneys' fees, other expenses and losses, debts and mortgages, bequests to the surviving spouse, bequests to charities, and state death taxes. Returns impacted by Section 2053 account for differences in the value of total gross estate less stated deductions.< P ����~~� �# � �<�'���X��������?��D_UF��]4#@ � ZTF��t#�� ���<�Adjusted taxable gifts Adjusted taxable gifts is the total of the taxable gifts made after 1976 that are not included in gross estate.< x ���~~� �$ � �<�'��� X��������?��F_UI-�]4$@ 5NАMBה��� ��M<NAdjusted taxable estate The sum of taxable estate and adjusted taxable gifts.< � M��~~� �% � �< '���X��������?��H_UJ��]4%@ \ۺ@�Hk9Eڟ�� ���<�Tentative estate tax The tentative estate tax liability is computed by applying the graduated estate tax rates to the adjusted taxable estate.< l ;���~~� �& � �<P'���X��������?��J_UM�]4&@ L̸�)9dL�'�>p��� ���<�Gift tax paid A credit was allowed against the estate tax for the Federal gift tax paid on a gift made by a decedent after 1977. No credit, apart from the unified credit, is allowed for any gift tax paid on gifts made before 1976.< @ ���0a��~~� �' � �<�'���X��������?��L_UO ��]4'@ ?"2L G� |v�� ��� <�Total tax before credits Total tax before credits is equal to the tentative estate tax minus the total gift taxes paid. This tax amount is reduced by the allowable unified credit and other tax credits to compute the net estate tax. < � �� ���~~� �( � �<�'���X��������?��P_US 1�]4(@ 0�c*O�Z�� ���<�Allowable unified credit The unified credit is applied as a dollar-for-dollar reduction in estate and/or gift taxes. The unified credit represents the amount of tax on that part of gross estate that is below the filing requirement.< � ����~~� �* � �<@'���X��������?��T_UW-�]4*@ z7C+].:��� ��� <�Net estate tax The tax liability of the estate after subtracting a credit for gift taxes paid on post-1976 gifts, the allowable unified credit, and credits for foreign death taxes and tax on prior transfers. < K r� ���~~� �, � �<p'��� X��������?��V_UXi ��]4,@ bO�"^M�6��� ���<�Community property In states which have community property laws, most assets acquired during a marriage are owned jointly by both spouses and are divided equally upon divorce, annulment, or death. < s x���~~� �. � �<�'���X��������?��X_U[�]4.@ �*IiT�� ���<�Total joint property Total joint property equals the sum of all assets owned jointly by the decedent and other people. Assets that are included in this summary value are also included in the appropriate asset categories. < i ����~~� �/ � �<'���X��������?��Z_U]��]4/@ h[DBjN��� ��� <�Total lifetime transfers Total lifetime transfers equals the sum of all assets that were given by the decedent to others during life and were includible in his/her gross estate under sections 2035(a), 2036, 2037, or 2038 of the Internal Revenue Code. <  :� ����� �6 � T0'��� X��������������?��N_UQ -�]46@ �.AU5�DJ�7��� ��g<hDeceased Spouse Unused Exclusion This is the unused applicable exclusion amount from a deceased spouse who died after December 31, 2010 and whose estate did not use all of its applicable exclusion amount against gift or estate tax liability. The predeceased spouse may apply unused exclusion as credit towards estate tax liabilities when filing the Form 706. < �! ,g�'d�~~� �O � �<`'���X��������?��-_r/#N�]4O@ 3.@=]>��� ��i <jArt This asset category includes items such as paintings, sculptures, busts, engravings, and etchings. < " �f %i��~~� �P � �<�'���X��������?��/_r2 ��]4P@  �=M�,�5�� ��� <�Other assets This asset category includes items that cannot be assigned to one of the other asset categories, such as precious metals and household or personal items like furniture, clothing, jewelry, and automobiles. < l u� ���~~� �Q � �<�'���X��������?��*_r-P ��]4Q@ yjD� �:!|J�� ���(<�Depletables/intangibles This asset category is composed of intangible assets, including intellectual property such as copyrights, trademarks, patents, and royalties, and depletable assets, such as minerals, trees, oil, and gas (or rights to them). <( � � � ���~~� �R � �<'���X��������?��(_r+ -�]4R@ Z2QDrO.#}6�� �� <Retirement assets This asset category includes annuities, assets held in defined contribution plans, such as Individual Retirement Accounts (IRAs) and 401(k)s, and the taxable portion of survivor benefits from defined benefit plans such as traditional employer pensions. < g � ��~~� �S � �<�'���X��������?��&_r) �]4S@ Z-!TA�x"8 ��� ��� <�Mortgages and notes This asset category includes money owed to the decedent through arrangements such as personal loans made to a business or other individual. Also includes claims, settlements, and judgments owed to the decedent. < ~ � ���~~� �T � �<�'���X��������?��$_r'�d�]4T@ �(TO�6+saV�� ��� <�Other noncorporate business assets This asset category includes non-farm business assets used in an enterprise owned by the decedents, either as a sole proprietor or as a partner in a business partnership. < �# ?� ���~~� �U � �<'���X��������?��"_r%� �]4U@ Mx0N�vHQ� �� ��! <"Other limited partnerships This asset category includes the value of all limited partnerships except private equity and hedge funds, which are included in the "Private equity and hedge funds" asset category, and those organized as farms, which are included in the "Farm assets" category. < � � !��~~� �V � �<�'���X��������?�� _r#� ��]4V@ P=DͯY���� ��6<7Private equity and hedge funds This asset category includes both private equity funds and hedge funds. Usually structured as limited partnerships, these private investment funds are typically open to a limited range of professional and wealthy investors and pay performance fees to their investment managers. < � M6��~~� �W � �<`'���X��������?��_r!� U�]4W@ XuCFp7HB|��� ���<�Farm assets This asset category includes farm land and assets used in conjunction with a farm or agricultural business, as well as incorporated farms, farm partnerships, and farm sole proprietorships. < E ����~~� �X � �<�'��� X��������?��_r -�]4X@ IS�BpH�� ��=<>Net life insurance This asset category includes the value of includible life insurance, net of policy loans. Includible insurance is any insurance on the decedent's life that is payable to the estate at the decedent's death, or is payable to another beneficiary if the decedent retained some ownership of the policy.< h t=��~~� �Y � �<�'���X��������?��_r� -�]4Y@ nߐQ"@޴u�� ��<Cash assets This asset category includes all liquid assets, such as actual cash, bank accounts, certificates of deposit (CDs), money market accounts, such as Money Market Deposit Accounts (MMDAs) and Money Market Mutual Funds (MMMFs), and call and sweep accounts held in a brokerage. < E ^��~~� �Z � �<'���X��������?��_r� �]4Z@ ~�L)c*0�� ���<�Unallocated Investments This asset category includes investments in financial assets that could not be allocated to a specific category. < � >���~~� �^ � �<�'���X��������?��_r� ��]4^@ 7+ �UK�6t��� ��� <�Unclassified mutual funds This asset category includes mutual funds that are broadly composed of a variety of assets, including stocks, bonds, and cash assets. 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