UNDER
EPIC
Prepared by: Milton L.
Based on a 1979 chart for the RPC created by Douglas J. Rasmussen of Clark Hill, PLC
Where a
|
SPOUSE |
CHILD(REN) OR DES Of Of both Decedent
Decedent and Only Surviving2[2] |
PARENT(S) |
BROTHER(S) SISTER(S) And Descendants Of Deceased Brother(s)/Sister(s)1 |
GRANDPARENT(S) OR DES Maternal Paternal |
STATE OF |
||
|
1) All |
F |
F |
F |
|
|
|
|
|
2) 1st $150,000 + ¾ balance |
F |
F |
¼ balance |
|
|
|
|
|
3) 1st $150,000 + ½ balance |
F |
½ balance |
|
|
|
|
|
|
4) 1st $100,000 + ½ balance |
½ balance |
F |
|
|
|
|
|
|
5) F |
All |
|
|
|
|
|
|
|
6) F |
F |
F |
All |
|
|
|
|
|
7) F |
F |
F |
F |
All |
|
|
|
|
8) F |
F |
F |
F |
F |
½ |
½ |
|
|
9) F |
F |
F |
F |
F |
All |
F |
|
|
10) F |
F |
F |
F |
F |
F |
All |
|
|
11) F |
F |
F |
F |
F |
F |
F |
All |
EPIC Secs. 2102, 2103, 2105
Note: Per EPIC Sec. 1210, these amounts are
adjusted for inflation annually as follows:
|
DATE OF DEATH: |
4/1/00-12/31/00 |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
|
Surviving Spouse’s share |
$150,000 |
$161,000 |
$165,000 |
$168,000 |
$172,000 |
$177,000 |
$183,000 |
$188,000 |
$194,000 |
$201,000 |
$201,000 |
|
Surviving Spouse’s share –
children of decedent only |
100,000 |
107,000 |
110,000 |
112,000 |
115,000 |
118,000 |
122,000 |
126,000 |
129,000 |
134,000 |
134,000 |
Rev. 2/10
[1][1] Descendants take equally
here if all are in same degree of kinship; if unequal, those of remote
degree(s) take by right of representation. – i.e., per capita at each
generation
2[2]
Applies as long as one or more surviving descendants are descendants of both
decedent and surviving spouse.