| Other estate changes |
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| + | Reduction of
state death tax credit |
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| – | 2002 - 25% /
2003 - 50% / 2004 - 75% |
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| – | 2005 repealed
& replaced by a deduction for |
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| death taxes |
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| + | Repeal of 5%
surtax applicable to transfers greater |
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| than
$10million |
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| + | 2004 brings
the repeal of the family-owned business |
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| deduction. |
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