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Cat. No. 14447X The annual gift exclusion remains $13,000 ...

Userid:SD_W3 CHBschema tipxLeadpct: 30%Pt. size: 8oDraftoOk to PrintPAGER/XMLF ileid:C:\Documents and Settings\w3chb\My Documents\950 (2011)\ (Init. & date)Page 1 of 5 of Publication 95010:03 - 21-NOV-2011 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before s New(Rev. October 2011) the The annual gift exclusion remains $13,000 Treasuryin 2011 and 2012. See annual exclusion ,InternalIntroductionlater, for more The basic exclusion amount for gifts madeto Estateand estates of decedents who died in cal-endar year 2011 is $5,000,000, and$5,120,000 for gifts made and estates ofand Giftdecedents who die in 2012.

Page 2 of 5 of Publication 950 10:03 - 21-NOV-2011 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

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