SCHEDULE OF FEDERAL ESTATE TAXES
| ESTATE VALUE | ESTATE TAX |
| $ 675,000 | $ -0- |
| 750,000 | 27,750 |
| 850,000 | 66,750 |
| 950,000 | 105,750 |
| 1,000,000 | 125,250 |
| 1,250,000 | 227,750 |
| 1.500,000 | 335,250 |
| 2,000,000 | 560,250 |
| 2,500,000 | 805,250 |
| 3,000,000 | 1,055,250 |
| 4,000,000 | 1,555,250 |
| 5,000,000 | 2,055,250 |
REVISED 3/16/00
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