<P ALIGN="CENTER">ESTATE TAXES</P>

<P>Beginning in 1998 the ceiling for paying estate tax will raise from $600,000 until the maximum in the year 2006 will be $1 million.</P>

<P>They will also index annually the exclusion for gifts ($10,000 now), generation skipping transfer tax, the ceiling on special use valuation, etc. There will also be special estate tax treatment for qualified family-owned business interests.</P>