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Part III—Tax Computation

1. The exemption allocated to the

trust, and

Line 9b

2. Interest on the exemption

If you have more than six Schedules A

determined at the interest rate used to

attached to this form, enter the total

figure the estate or gift deduction for the

GST tax from all Schedules A in excess

charitable lead annuity and for the

of six.

actual period of the charitable lead

annuity.

Line 12

In the case of a late allocation, the

Make checks payable to the “United

amount of interest accrued prior to the

States Treasury.” Please write the trust's

date of allocation is zero.

EIN, the year of the transfer, and “Form

706-GS(T)” on the check to ensure

Line 8

posting to the proper account. Enclose,

Enter, from the table below, the

but do not attach, the payment with

applicable tax rate at the time the

Form 706-GS(T).

generation-skipping transfer occurred.

No checks of $100 million or more

Table of Maximum Tax Rates

accepted. The IRS cannot accept a

single check (including a cashier's

The

check) for amounts of $100,000,000

If the generation-skipping

maximum

($100 million) or more. If you're sending

transfer occurred

tax rate is

$100 million or more by check, you'll

need to spread the payments over two

After December 31, 2002,

49%

or more checks, with each check made

but before January 1,

out for an amount less than $100

2004

. . . . . . . . . . . . . .

million. The $100 million or more

After December 31, 2003,

48%

amount limit does not apply to other

but before January 1,

methods of payment (such as electronic

2005

. . . . . . . . . . . . . .

payments), so please consider paying

by means other than check.

After December 31, 2004,

47%

but before January 1,

2006

. . . . . . . . . . . . . .

After December 31, 2005,

46%

but before January 1,

2007

. . . . . . . . . . . . . .

After December 31, 2006,

45%

but before January 1,

2010

. . . . . . . . . . . . . .

After December 31, 2009,

but before January 1,

2011

. . . . . . . . . . . . . .

After December 31, 2010,

35%

but before January 1,

2013

. . . . . . . . . . . . . .

After December 31,

40%

2012

. . . . . . . . . . . . . .

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the

United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to

allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long

as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The average estimated time

is:

-7-

Instructions For Form 706-Gs(T) - Generation-Skipping Transfer Tax Return For Terminations Page 7

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