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   2002 Estate and Trust Tax
    Rates

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TAXABLE INCOME

TAX

OVER

BUT NOT OVER

TAX IS

OF THE AMOUNT OVER

$0 $1,850 15% $0
$1,850 $4,400 $277.50
+ 27%
$1,850
$4,400 $6,750 $966.00
+ 30%
$4,400
$6,750 $9,200 $1,671.00
+ 35%
$6,750
$9,200 -------------- $2,528.50
+ 38.6%
$9,200