Are your total net assets greater than the Unified Credit amount?
               2002 and 2003 - $1,000,000 per person
                          or $2,000,000 for a married couple;
               2004 and 2005 - $1,500,000 per person
                          or $3,000,000 for a married couple;
               2006, 2007 and 2008 - $2,000,000 per person
                          or $4,000,000 for a married couple;
               2009 - $3,500,000 per person
                           or $7,000,000 for a married couple;
               2010 - Estate tax repealed

      If your total assets are not greater than the Unified Credit amount, please
          complete the Questionnaire and applicable Estate Planning Flowchart.

     If your assets are greater than the Unified Credit amount, you will need to
         schedule an appointment with one of our attorneys to discuss estate tax planning.