Year                       Tax Threshold                   Highest Rate

1975                     $60,000                                 77%

1980                     $400,000                              70%

1985                     $600,000                              55%

1990                     $600,000                              55%

1995                     $600,000                              55%

2000                     $675,000                              55%

2005                     $1,500,000                           47%

2010                    Choice of 2011 rates or no tax.  

(2011 tax structure has capital gains tax advantages.)

2011                      $5,000,000                           35%

Attribution: ElderLawAnswerBlog