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4     State of Rhode Island Division of Taxation                                                                                                                                                          4
5     Form RI-706                                                                                                                                                                                         5
6                                                                                                                      22160299990101                                                                     6
7     Estate        Tax Return - Date of death on or after 1/1/2015                                                                                                      Supporting documentation         7
                                                                                                                                                                         for all items listed on this  
8                       FILING FEE: $50.00 - DEATH CERTIFICATE REQUIRED                                                                                                  return is required.              8
9                                                                                                                                                                                                         9
                    Decedent's first name                          MI     Last name                                                                               Suffix Decedent's social security number
10 Check below if:                                                                                                                                                                                        10
11                  XXXXXXXXXXXXXXXX               X XXXXXXXXXXXXXXXXXXX                                                                                          XXX 999-99-9999                         11
      Died Testate. Decedent's address - Legal residence (domicile) at time of death            City, town or post office                                                          State ZIP code
12    Attach a copy                                                                                                                                                                                       12
13    of the will   XXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                XXXXXXXXXXXXXXXXXXXX XX                                                                  99999            13
14    and death     Foreign country, if applicable                                           Year domicile established Date of birth                                     Date of death                    14
      certificate.
15                                                                                                                                                                                                        15
      Federal Form  XXXXXXXXXXXXXXXXXXXXXX                                                      XXXXXXXXXX             08/31/1936                                        Case number11/17/2021
16    4768 is       Name and location of court where will was probated or estate administered                                                                                                             16
17    attached      XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                        XXXXXXXXXXXXX                    17
18                                                                                                                                                                                                        18
19                             Pro Forma             Amended                                                           T-77                                              T-79                             19
                               Return                Return
20                                                                                                                                                                                                        20
21 Check the box        Alternate                  Special Use valuation? If checked,                                                                             Deceased Spouse’s                       21
   if you elected:      Valuation                  you must complete and attach                                                                                   Unused Exclusion “portability”  
22                                                 Schedule A-1                                                                                                   on Federal level                        22
23                                                                                                                                                                                                        23
24 PART 1 - NET TAXABLE ESTATE                                                                                                                                                                            24
25                                                                                                                                                                                                        25
26 1  Total gross estate less exclusion from page 4, Part 6, line 12 .................................................................                            1      9999999999999 99                 26
27                  IF TOTAL GROSS ESTATE IS LESS THEN $1,300,000.00                                                                                                                                      27
28                  SKIP LINES 2 THRU 10 AND CONTINUE TO LINE 11                                                                                                                                          28
29                                                                                                                                                                                                        29
30 2  Total allowable deductions from page 4, Part 6, line 22...........................................................................                          2      9999999999999 99                 30
31                                                                                                                                                                                                        31
32 3  Net taxable estate. Subtract line 2 from line 1..........................................................................................                   3      9999999999999 99                 32
33                                                                                                                                                                                                        33
34 4  $60,000 Exclusion....................................................................................................................................       4                60000 00               34
35                                                                                                                                                                                                        35
36 5  Adjusted taxable estate. Subtract line 4 from line 3.................................................................................                       5      9999999999999 99                 36
37                                                                                                                                                                                                        37
38 6  Rhode Island Estate Tax from the Rhode Island Tax Computation Schedule on page 21.......................                                                    6      9999999999999 99                 38
39                                                                                                                                                                                                        39
40 7  Applicable Rhode Island credit amount from the Rhode Island credit chart on page 22..........................                                               7      9999999999999 99                 40
41                                                                                                                                                                                                        41
42 8  Rhode Island Tax Due. Subtract line 7 from line 6...................................................................................DRAFT 8                        9999999999999 99                 42
43                                                                                                                                                                                                        43
44 9  Rhode Island Apportionment from page 2, Part 4, line 4..........................................................................                            9                 0.9999                44
                                                                                                                                                                         __  .  __  __  __  __
45                                                                                                                                                                                                        45
46 10 Tax Payable to Rhode Island. Multiply line 8 by line 9.............................................................................                         10     9999999999999 99                 46
47                                                                                                                                                                                                        47
48 11 $50 filing fee............................................................................................................................................. 11                     50 00            48
49                                                                                                                                                                                                        49
50 12 Total Amount Due. Add lines 10 and 11....................................................................................................                   12     9999999999999 99                 50
51                                                                                                                                                                                                        51
52 13 Extension Payments.................................................................    13 999999999999 99                                                                                           52
                                                   11/04/2021
53                                                                                                                                                                                                        53
54 14 Other Payments........................................................................ 14 999999999999 99                                                                                           54
55                                                                                                                                                                                                        55
56 15 Total Payments. Add Lines 13 and 14......................................................................................................                   15     9999999999999 99                 56
57                                                                                                                                                                                                        57
58 16 AMOUNT DUE. If line 12 is more than line 15, subtract line 15 from line 12. This is the amount owed..                                                       16     9999999999999 99                 58
59                                                                                                                                                                                                        59
60 17 REFUND DUE. If line 15 is more than line 12, subtract line 12 from line 15. This is the amount overpaid                                                     17     9999999999999 99                 60
61                                                                                                                                                                                                        61
62                                                                                                                                                                                                        62
                                 Mail to RI Division of Taxation - One Capitol Hill - Providence, RI 02908
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                                                                                                                                                                                                  09/2021



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4             State of Rhode Island Division of Taxation                                                                                                                                             4
5             Form RI-706                                                                                                                                                                            5
6             Estate Tax Return - Date of death on or after 1/1/2015                                    22160299990102                                                                               6
7                                                                                                                                                                                                    7
8                                                                                                                                                                                                    8
   Decedent's name                                                                                                                                           Decedent's social security number
9                                                                                                                                                                                                    9
10                                                                                                                                                                                              10
11                                                                                                                                                                                              11
                                                                                                                                                                         Date of Death 
12 PART 2 - MARITAL STATUS                                            Spouse’s Name                               Spouse’s SSN                                           (if applicable)        12
13                                                                                                                                                                                              13
14    1  Marital status of the decedent at time of death: XXXXXXXXXXXXXXXXXXXXXX                        999-99-9999                                          11/12/2021                         14
15                                                                                                                                                                                              15
16    Married                Single            Legally separated               Divorced: ____________                                                      Widow/widower                        16
17                                                                                                                                                                                              17
18                                                                                                                                                                                              18
19                                                                                                                                                                                              19
   PART 3 - EXECUTOR/PERSONAL REPRESENTATIVE/ADMINISTRATOR AND PREPARER INFORMATION 
20                                                                                                                                                                                              20
21 Executor/personal rep/admin’s first name                MI         Last name                             Suffix                                           Executor/personal rep/ Admin’s SSN 21
22 XXXXXXXXXXXXXXXX                                          X        XXXXXXXXXXXXXXX                   XXX                                                  XXXXXXXXX                          22
23 Executor/personal rep/admin’s address                              City, town of post office             State                                            Zip code                           23           
24 XXXXXXXXXXXXXXXXXXXXXXXXXXXX                                       XXXXXXXXXXXXXX                        XX                                               99999                              24
25                                                                                                                                                                                              25
   Relationship: Personal representative is                                          Capacity
26                                                                                                                                                                                              26
27   Spouse            Child    Sibling     Parent        Other_____________________        Executor        Administrator                                    Other_____________________         27
28 Preparer’s first name                                   MI         Last name                             Suffix                                           Preparer’s telephone number             28
29 XXXXXXXXXXXXXXXX                                          X        XXXXXXXXXXXXXXX                   XXX                                                  (999) 999-9999                     29
30 Preparer’s firm name, if applicable                                                                                                                                                          30
31                                                                                                                                                                                              31
32 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                  32
33 Preparer’s address                                                 City, town of post office             State                                            Zip code                           33           
34 XXXXXXXXXXXXXXXXXXXXX                                              XXXXXXXXXXXXX                         XX                                               99999                              34
35                                                                                                                                                                                              35
36                                                                                                                                                                                              36
37                                                                                                                                                                                              37
38 PART 4 - COMPUTATION OF TAX - DECEDENT DOMICILED IN RHODE ISLAND                                                                                                                             38
39                                                                                                                                                                                              39
40 1 Rhode Island estate tax from Page 1, Part 1, line 8.................................................................................                  1 9999999999999 99                   40
41                                                                                                                                                                                              41
42 2 Total gross estate less exclusion from page 4, Part 6, line 12.................................................................DRAFT 2                  9999999999999 99                   42
43 3 Rhode Island      Gross Estate                                                                                                                                                             43
44   For a decedent domiciled in Rhode Island:                                                                                                                                                  44
45        Enter the amount of Rhode Island Assets excluding non-Rhode Island real and tangible property.                                                   3 9999999999999 99                   45
46   For a decedent non-domiciled in Rhode Island:                                                                                                                                              46
          Enter the amount of Rhode Island real and tangible property.
47                                                                                                                                                                                              47
48 4 Percentage which Rhode Island gross estate is of federal gross estate. Divide line 3 by line 2 (carry to                                              4             0.9999                 48
     four decimal places).................................................................................................................................   __  .  __  __  __  __
49                                                                                                                                                                                              49
50                                                                                                                                                                                              50
51                                                                                                                                                                                              51
   Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and 
52                                                                                                                                                                                              52
   belief, it is true, accurate and complete.  Declaration of11/04/2021preparer (other than taxpayer) is based on all information of which preparer has any knowledge. If 
53 there is more than one executor/ administrator/ personal representative, please attach a separate sheet listing the full name, address and social security                                   53
54                                             number for each executor/ administrator/ personal representative.                                                                                54
   Executor/personal representative/administrator signature                                                  Date                                            Telephone number
55                                                                                                                                                                                              55
56                                                                                              10/18/2021                                                   (999) 999-9999                     56
57 Preparer signature                                                                                        Date                                                       PTIN                    57
58                                                                                              10/18/2021                                                   P999999999                         58
59                                                                                                                                                                                              59
   I declare that I am the      Attorney       Certified public       Enrolled for the executor and prepared this return for the executor.  I am not under suspension or 
60 (Please check one)                          accountant             agent    disbarment from practice before the IRS and am qualified in the state shown above.                               60
61                                                                                                                                                                                              61
62                                             May the Division of Taxation contact your preparer?   YES                                                                                        62
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4         State of Rhode Island Division of Taxation                                                                                                                                             4
5         Form RI-706                                                                                                                                                                            5
6         Estate Tax Return - Date of death on or after 1/1/2015                                    22160299990103                                                                               6
7                                                                                                                                                                                                7
8                                                                                                                                                                                                8
   Decedent's name                                                                                                          Decedent's social security number
9                                                                                                                                                                                                9
10                                                                                                                                                                                               10
11                                                                                                                                                                                               11
12                                                                                                                                                                                               12
   PART 5 - GENERAL INFORMATION
13                                                                                                                                                                                               13
14 1  Death certificate number and issuing authority (attach a copy of the death certificate to this return)                                                                                     14
15                                                                                                                                                                                               15
16 2  Decedent’s business or occupation. If retired, enter decedent’s former business or occupation                                                                                              16
17 3  Individuals (other than surviving spouse), trusts or other estates who receive benefits from the estate (do not include charitable beneficiaries                                           17
18    shown in Schedule O).  Attach additional sheets if necessary.                                                                                                                              18
19                                                                                                                                                                                               19
   Name of individual, trust or estate receiving $5,000 or more  Identifying number Relationship to decedent                                                                            Amount
20                                                                                                                                                                                               20
21                                                                                                                                                                                               21
22                                                                                                                                                                                               22
23                                                                                                                                                                                               23
24                                                                                                                                                                                               24
25                                                                                                                                                                                               25
26                                                                                                                                                                                               26
27                                                                                                                                                                                               27
28                                                                                                                                                                                               28
29                                                                                                                                                                                               29
30 Please CHECK yes or no for each question. If you answer yes to any question 4 -13, you must attach additional information.                                                                    30
31                                                                                                                                                                                               31
   4  Does the gross estate contain any IRC section 2044 property (qualified terminable interest property from a prior 
32    gift or estate)? ............................................................................................................................................................. 4  YES   NO 32
33                                                                                                                                                                                               33
34 5 a Was there any insurance on the decedent’s life that is not included on the return as part of the gross estate? .........                                                      5a YES   NO 34
35                                                                                                                                                                                               35
36 b Did the decedent own any insurance on the life of another that is not included in the gross estate? .........................                                                   5b YES   NO 36
37                                                                                                                                                                                               37
38 6  Did the decedent at the time of death own any property as a joint tenant with the right of survivorship in which (a) one or                                                                38
39    more of the other joint tenants was someone other than the decedent’s spouse, and (b) less than the full value of the                                                          6  YES   NO 39
      property is included on the return as part of the gross estate? If yes, complete and attach Schedule E. ...............................
40                                                                                                                                                                                               40
41 7                                                                                                                                                                                             41
42    Did the decedent, at the time of death, ownDRAFTany interest in a partnership or unincorporated business or any stock                                                          7  YES   NO 42
      in an inactive or closely held corporation.....................................................................................................................
43                                                                                                                                                                                               43
44 8  Did the decedent make any transfer described in IRC section 2035, 2036, 2037 or 2038? If yes, you must com-                                                                    8  YES   NO 44
      plete and attach Schedule G .......................................................................................................................................
45                                                                                                                                                                                               45
46 9  Were there in existence at the time of the decedent’s death:                                                                                                                               46
47                                                                                                                                                                                               47
48 a Any trusts created by the decedent during his or her lifetime? ............................................................................................                     9a YES   NO 48
49                                                                                                                                                                                               49
50 b Any trusts not created by the decedent under which the decedent possessed any power, beneficial interest or                                                                     9b YES   NO 50
      trusteeship? ................................................................................................................................................................
51 10 Did the decedent ever possess, exercise or release any general power of appointment? If yes, you must complete                                                                 10          51
52    and attach Schedule H  ..............................................................................................................................................             YES   NO 52
                                                     11/04/2021
53                                                                                                                                                                                               53
54 11 Was the marital deduction computed under the transitional rule of Public Law 97-34, IRC section 403(e)(3) (Eco-                                                                            54
55    nomic Recovery Act of 1981)? If yes, attach a separate computation of the marital deduction, enter the amount on                                                               11 YES   NO 55
      item 20 of the recapitulation, and note on item 20 "Computation attached."…………………………………………......
56                                                                                                                                                                                               56
57 12 Was the decedent, immediately before death, receiving an annuity described in the "General" paragraph of the in-                                                                           57
58    structions for Schedule I? If yes, you must complete and attach Schedule I………………………………………….....                                                                                12 YES   NO 58
59 13 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a pre-deceased                                                             13          59
60    spouse under IRC section 2056(b)(7) and which is not reported on this return? If yes, attach an explanation.............                                                          YES   NO 60
61                                                                                                                                                                                               61
62                                                                  Page 3                                                                                                                       62
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4                  State of Rhode Island Division of Taxation                                                                                                                                                             4
5                  Form RI-706                                                                                                                                                                                            5
6                  Estate Tax Return - Date of death on or after 1/1/2015                                            22160299990104                                                                                       6
7                                                                                                                                                                                                                         7
8                                                                                                                                                                                                                         8
   Decedent's name                                                                                                                                                                       Decedent's social security number
9                                                                                                                                                                                                                         9
10                                                                                                                                                                                                                        10
11                                                                                                                                                                                                                        11
12 Part 6 - Recapitulation                                                                                           Alternate value                                                     Value at date of death           12
13                                                                                                                                                                                                                        13
14              1  Schedule A - Real Estate ...................................................................   1  9999999999999 99 9999999999999 99                                                                    14
15                                                                                                                                                                                                                        15
16              2  Schedule B - Stock and bonds..........................................................         2  9999999999999 99 9999999999999 99                                                                    16
17                                                                                                                                                                                                                        17
18              3  Schedule C - Mortgages, notes and cash..........................................               3  9999999999999 99 9999999999999 99                                                                    18
19                                                                                                                                                                                                                        19
20              4  Schedule D - Insurance on the decedent's life ..................................               4  9999999999999 99 9999999999999 99                                                                    20
21                                                                                                                                                                                                                        21
22              5  Schedule E - Jointly owned property..................................................          5  9999999999999 99 9999999999999 99                                                                    22
23                                                                                                                                                                                                                        23
                6  Schedule F - Other miscellaneous property ......................................               6
24                                                                                                                   9999999999999 99 9999999999999 99                                                                    24
25                                                                                                                                                                                                                        25
                7  Schedule G - Transfers during decedent's life...................................               7
26                                                                                                                   9999999999999 99 9999999999999 99                                                                    26
27                                                                                                                                                                                                                        27
   Gross Estate 8  Schedule H - Powers of appointment.....................................................        8
28                                                                                                                   9999999999999 99 9999999999999 99                                                                    28
29                                                                                                                                                                                                                        29
30              9  Schedule I - Annuities........................................................................ 9  9999999999999 99 9999999999999 99                                                                    30
31                                                                                                                                                                                                                        31
32              10 Total gross estate. Add lines 1 through 9 ..........................................           10 9999999999999 99 9999999999999 99                                                                    32
33                                                                                                                                                                                                                        33
34              11 Schedule U - Qualified conservation easement exclusion ................                        11 9999999999999 99 9999999999999 99                                                                    34
35              12 Total gross estate less exclusion. Subtract line 11 from line 10.                              12                                                                                                      35
36                 Enter here and on page 1, Part 1, line 1……………………...………                                            9999999999999 99 9999999999999 99                                                                    36
37                                                                                                                                                                                                                        37
38                                                                                                                                                                                                                        38
39                                                                                                                                                                                                                        39
40              13 Schedule J - Funeral expenses and expenses incurred in administering property subject to claims ......                                                             13 9999999999999 99                 40
41                                                                                                                                                                                                                        41
42              14 Schedule K - Debts of the decedent.................................................................................................................DRAFT 14           9999999999999 99                 42
43                                                                                                                                                                                                                        43
44              15 Schedule K - Mortgages and liens ...........................................................................................................                       15 9999999999999 99                 44
45                                                                                                                                                                                                                        45
46              16 Total.  Add lines 13, 14 and 15................................................................................................................................... 16 9999999999999 99                 46
47                                                                                                                                                                                                                        47
48              17 Allowable amount of deductions from line 16.............................................................................................................           17 9999999999999 99                 48
49                                                                                                                                                                                                                        49
50              18 Schedule L - Net losses during administration...........................................................................................................           18 9999999999999 99                 50
51 Deductions                                                                                                                                                                                                             51
52              19 Schedule L - Expenses incurred in administering property not subject to claims.......................................................                              19 9999999999999 99                 52
                               11/04/2021
53                                                                                                                                                                                                                        53
54              20 Schedule M - Bequests, etc., to surviving spouse......................................................................................................             20 9999999999999 99                 54
55                                                                                                                                                                                                                        55
56              21 Schedule O - Charitable, public and similar gifts and bequests.................................................................................                    21 9999999999999 99                 56
57                                                                                                                                                                                                                        57
58              22 Total allowable deductions. Add lines 17 through 21. Enter here and on page 1, Part 1, line 2…….........................                                           22 9999999999999 99                 58
59                                                                                                                                                                                                                        59
60                                                                                                                                                                                                                        60
61                                                                                                                                                                                                                        61
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4  State of Rhode Island Division of Taxation                                                                                                                  4
5  Form RI-706                                                                                                                                                 5
6  Estate Tax Return - Date of death on or after 1/1/2015                                                   IMAGEONLY                                          6
7                                                                                                                                                              7
8  Decedent's name                                                                                                           Decedent's social security number 8
9                                                                                                                                                              9
10 XXXXXXXXXXXXXXXX                      X       XXXXXXXXXXXXXXXXXXX XXX                                                     999-99-9999                       10
11                                                                                                                                                             11
12 Rhode Island Schedule A - Real Estate                                                                                                                       12
13       List the full fair market value of the property at the date of death.  Use Schedule K to claim mortgage deduction.                                   13
14       For jointly owned property that must be disclosed on Schedule E, see instructions on Schedule E.                                                     14
15       Real estate that is part of a sole proprietorship should be shown on Schedule F.                                                                     15
16       Real estate that is included in the gross estate under IRC section 2035, 2036, 2037 or 2038 should be shown on Schedule G.                           16
17       Real estate that is included in the gross estate under IRC section 2041 should be shown on Schedule H.                                               17
18       If you elect section 2032A valuation, you must complete Schedule A and Schedule A-1.                                                                 18
19 Item                                          Description                                   Alternate                     Alternate Value Value at          19
   number                                                                                      valuation date                                date of death
20                                                                                                                                                             20
   1.
21                                                                                                                                                             21
22                                                                                                                                                             22
23                                                                                                                                                             23
24                                                                                                                                                             24
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42                                               DRAFT                                                                                                         42
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                                                 11/04/2021
53                                                                                                                                                             53
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56                                                                                                                                                             56
57                                                                                                                                                             57
58                                                                                                                                                             58
59                                                                                                                                                             59
60                                                                                                                                                             60
61 Total from continuation schedules or additional sheets attached to this schedule……………………………………………                                                           61
62                                                                                                                                                             62
   Total. 1111111111222222222233333333334444444444555555555566666666667777777777888Enter here and on page 4, Part 6, line 1…………………………………………………………………………………… 
                                                 If more space is required, please attach additional sheets.
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4  State of Rhode Island Division of Taxation                                                                                                                  4
5  Form RI-706                                                                                                                                                 5
6  Estate Tax Return - Date of death on or after 1/1/2015                                                          IMAGEONLY                                   6
7                                                                                                                                                              7
8  Decedent's name                                                                                                     Decedent's social security number       8
9                                                                                                                                                              9
10                                                                                                                                                             10
11                                                                                                                                                             11
12 Rhode Island Schedule A-1 - IRC Section 2032A Valuation                                                                                                     12
13 Section 1 - Type of Election                                                                                                                                13
14    Protective election.  Complete section 2, line 1 and column A of lines 3 and 4.                                                                          14
15                                                                                                                                                             15
      Regular election.  Complete all of section 2 (including line 11, if applicable) and section 3
16                                                                                                                                                             16
17 This election is not valid unless the agreement (i.e., - agreement to special valuation under IRC section 2032A)-                                           17
18  Is signed by each and every qualified heir with an interest in the specially valued property, and                                                         18
    Is attached to this return when it is filed.
19                                                                                                                                                             19
20 Section 2 - Notice of Election                                                                                                                              20
21 Note: All real property entered on line 2 and 3 must also be entered on Schedule A, E, F, G or H, as applicable                                             21
22 1. Qualified use - check one    Farm used for farming, or                                                                                                   22
23                                Trade or business other than farming                                                                                         23
24                                                                                                                                                             24
   2. Real property used in a qualified use, passing to qualified heirs and to be specially valued on this form RI-706.
25                 A                             B                                                 C                         D                                 25
26 Schedule and item number      Full value (without IRC section       Adjusted Value (with IRC section                Value based on qualified use (without   26
27   from form RI-706            2032 A(b)(3)(B) adjustment)           2032 A(b)(3)(B) adjustment)                     IRC section 2032 A(b)(3)(B) adjustment) 27
28                                                                                                                                                             28
29                                                                                                                                                             29
30                                                                                                                                                             30
31                                                                                                                                                             31
32                                                                                                                                                             32
33                                                                                                                                                             33
34                                                                                                                                                             34
35                                                                                                                                                             35
36                                                                                                                                                             36
37                                                                                                                                                             37
38                                                                                                                                                             38
39                                                                                                                                                             39
40                                                                                                                                                             40
41 Totals ……………………………………                                                                                                                                       41
42 Attach a legal description of all property listed on line 2DRAFT                                                                                            42
43 Attach copies of appraisals showing the column B values for all property listed on line 2                                                                   43
44                                                                                                                                                             44
45 3. Real property used in a qualified use, passing to qualified heirs, but not specially valued on this form RI-706.                                         45
46                 ABC                                                                                                       D                                 46
47 Schedule and item number      Full value (without IRC section       Adjusted Value (with IRC section                Value based on qualified use (without   47
48   from Form RI-706            2032 A(b)(3)(B) adjustment)           2032 A(b)(3)(B) adjustment)                     IRC section 2032 A(b)(3)(B) adjustment) 48
49                                                                                                                                                             49
50                                                                                                                                                             50
51                                                                                                                                                             51
52                                                                                                                                                             52
                                                 11/04/2021
53                                                                                                                                                             53
54                                                                                                                                                             54
55                                                                                                                                                             55
56                                                                                                                                                             56
57                                                                                                                                                             57
58                                                                                                                                                             58
59                                                                                                                                                             59
60                                                                                                                                                             60
61 Totals ……………………………………                                                                                                                                       61
62 If you check "Regular election," you must attach copies of appraisals showing the column B values for all property listed on line 3.                        62
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4  State of Rhode Island Division of Taxation                                                                                                              4
5  Form RI-706                                                                                                                                             5
6  Estate Tax Return - Date of death on or after 1/1/2015                                                  IMAGEONLY                                       6
7                                                                                                                                                          7
8  Decedent's name                                                                                                 Decedent's social security number       8
9                                                                                                                                                          9
10                                                                                                                                                         10
11                                                                                                                                                         11
12 Rhode Island Schedule A-1 - IRC Section 2032A Valuation (continued)                                                                                     12
13 4. Personal property used in a qualified use and passing to qualified heirs                                                                             13
                   AB                                                                               AB
14    Schedule and item number         Full value (without IRC section                    Schedule and item number       Full value (without IRC section   14
15      from Form RI-706               2032 A(b)(3)(B) adjustment)                        from Form RI-706               2032 A(b)(3)(B) adjustment)       15
16                                                                             "subtotal" from col B. below left                                           16
17                                                                                                                                                         17
18                                                                                                                                                         18
19                                                                                                                                                         19
20                                                                                                                                                         20
21                                                                                                                                                         21
22                                                                                                                                                         22
23                                                                                                                                                         23
24                                                                                                                                                         24
25 Subtotal……………………………………                                                      Total adjusted value……………………                                                25
26 5. Enter the value of the total gross estate as adjusted under IRC section 2032 A(b)(3)(A) __________________________                                   26
   6. Attach a description of the method used to determine the special value based on qualified use.
27                                                                                                                                                         27
   7. Did the decedent and/or a member of his or her family own all property listed on line 2 for at least 5 of the 8 years immediately
28    preceding the date of the decedent's death?…………………………………………………………………………………………………………                                                          Yes  No 28
29                                                                                                                                                         29
   8. Were there any periods during the 8-year period preceding the date of the decedent's death during which the decedent or a
30                                                                                                                                                         30
      member of his or her family:                                                                                                                 Yes  No
31    a Did not own the property listed on line 2 above?…………………………………………………………………………………………………                                                              31
32    b Did not use the property listed on line 2 above in a qualified use?…………………………………………………………………………….                                                  32
33    c Did not materially participate in the operation of the farm or other business within the meaning of IRC section 2032A(e)(6)?…………                   33
34    If yes to any of the above, you must attach a statement listing the periods.  If applicable, describe whether the exceptions of IRC sections         34
35    2032A(b)(4) or (5) are met.                                                                                                                          35
36 9. Attach affidavits describing the activities constituting material participation and the identity and relationship to the decedent of the             36
37    material participants.                                                                                                                               37
38 10. Persons holding interests.  Enter the requested information for each party who received any interest in the specially valued property.              38
      (Each of the qualified heirs receiving an interest in the property must sign the agreement, and the agreement must be filed with this return)
39                                                                                                                                                         39
40                                Name                                                              Address                                                40
41                                                                                                                                                         41
      A
42                                     DRAFT                                                                                                               42
43    B                                                                                                                                                    43
44    C                                                                                                                                                    44
45    D                                                                                                                                                    45
46    E                                                                                                                                                    46
47    F                                                                                                                                                    47
48    G                                                                                                                                                    48
49    H                                                                                                                                                    49
50                                                                                                                                                         50
                   Identifying number  Relationship to decedent                           Fair market value                            Special use value
51                                                                                                                                                         51
52    A                                                                                                                                                    52
      B                                11/04/2021
53                                                                                                                                                         53
54    C                                                                                                                                                    54
55    D                                                                                                                                                    55
56    E                                                                                                                                                    56
57    F                                                                                                                                                    57
58    G                                                                                                                                                    58
59    H                                                                                                                                                    59
60                                                                                                                                                         60
   11. Woodlands election.  Check here  if you wish to make a woodlands election as described in IRC section 2032A(e)(13). Enter the schedule and item
61                                                                                                                                                         61
      numbers from Form RI-706 of the property for which you are making this election ________________________________________________________
62    You must attach a statement explaining why you are entitled to make this election.                                                                   62
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4  State of Rhode Island Division of Taxation                                                                                                  4
5  Form RI-706                                                                                                                                 5
6  Estate Tax Return - Date of death on or after 1/1/2015                                         IMAGEONLY                                    6
7                                                                                                                                              7
8  Decedent's name                                                                                          Decedent's social security number  8
9                                                                                                                                              9
10                                                                                                                                             10
11                                                                                                                                             11
12 Rhode Island Schedule B - Stocks and Bonds                                                                                                  12
13                 (For jointly owned property that must be disclosed on Schedule E, see Schedule E.)                                          13
14 Item   Description including face amount of bonds or number of shares and par value Unit value Alternate      Alternate Value Value at      14
15 number          where needed for identification.  Give 9-digit CUSIP number.                   valuation date                 date of death 15
16                                            CUSIP number                                                                                     16
17 1.                                                                                                                                          17
18                                                                                                                                             18
19                                                                                                                                             19
20                                                                                                                                             20
21                                                                                                                                             21
22                                                                                                                                             22
23                                                                                                                                             23
24                                                                                                                                             24
25                                                                                                                                             25
26                                                                                                                                             26
27                                                                                                                                             27
28                                                                                                                                             28
29                                                                                                                                             29
30                                                                                                                                             30
31                                                                                                                                             31
32                                                                                                                                             32
33                                                                                                                                             33
34                                                                                                                                             34
35                                                                                                                                             35
36                                                                                                                                             36
37                                                                                                                                             37
38                                                                                                                                             38
39                                                                                                                                             39
40                                                                                                                                             40
41                                                                                                                                             41
42                 DRAFT                                                                                                                       42
43                                                                                                                                             43
44                                                                                                                                             44
45                                                                                                                                             45
46                                                                                                                                             46
47                                                                                                                                             47
48                                                                                                                                             48
49                                                                                                                                             49
50                                                                                                                                             50
51                                                                                                                                             51
52                                                                                                                                             52
                   11/04/2021
53                                                                                                                                             53
54                                                                                                                                             54
55                                                                                                                                             55
56                                                                                                                                             56
57                                                                                                                                             57
58                                                                                                                                             58
59                                                                                                                                             59
60                                                                                                                                             60
61 Total from continuation schedules or additional sheets attached to this schedule……………………………………………………                                        61
62 Total.  Enter here and on page 4, Part 6, line 2……………………………………………………………………………………………                                                         62
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4  State of Rhode Island Division of Taxation                                                                                          4
5  Form RI-706                                                                                                                         5
6  Estate Tax Return - Date of death on or after 1/1/2015               IMAGEONLY                                                      6
7                                                                                                                                      7
8  Decedent's name                                                                                   Decedent's social security number 8
9                                                                                                                                      9
10                                                                                                                                     10
11                                                                                                                                     11
12 Rhode Island Schedule C - Mortgages, Notes and Cash                                                                                 12
13                                   (For jointly owned property that must be disclosed on Schedule E, see Schedule E.)                13
14 Item                                           Description Alternate                              Alternate Value    Value at       14
15 number                                                     valuation date                                            date of death  15
16 1.                                                                                                                                  16
17                                                                                                                                     17
18                                                                                                                                     18
19                                                                                                                                     19
20                                                                                                                                     20
21                                                                                                                                     21
22                                                                                                                                     22
23                                                                                                                                     23
24                                                                                                                                     24
25                                                                                                                                     25
26                                                                                                                                     26
27                                                                                                                                     27
28                                                                                                                                     28
29                                                                                                                                     29
30                                                                                                                                     30
31                                                                                                                                     31
32                                                                                                                                     32
33                                                                                                                                     33
34                                                                                                                                     34
35                                                                                                                                     35
36                                                                                                                                     36
37                                                                                                                                     37
38                                                                                                                                     38
39                                                                                                                                     39
40                                                                                                                                     40
41                                                                                                                                     41
42                                                DRAFT                                                                                42
43                                                                                                                                     43
44                                                                                                                                     44
45                                                                                                                                     45
46                                                                                                                                     46
47                                                                                                                                     47
48                                                                                                                                     48
49                                                                                                                                     49
50                                                                                                                                     50
51                                                                                                                                     51
52                                                                                                                                     52
                                                  11/04/2021
53                                                                                                                                     53
54                                                                                                                                     54
55                                                                                                                                     55
56                                                                                                                                     56
57                                                                                                                                     57
58                                                                                                                                     58
59                                                                                                                                     59
60                                                                                                                                     60
61 Total from continuation schedules or additional sheets attached to this schedule……………………………………………                                   61
62 Total.  Enter here and on page 4, Part 6, line 3……………………………………………………………………………………                                                    62
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4  State of Rhode Island Division of Taxation                                                                                                4
5  Form RI-706                                                                                                                               5
6  Estate Tax Return - Date of death on or after 1/1/2015                                                  IMAGEONLY                         6
7                                                                                                                                            7
8  Decedent's name                                                                                         Decedent's social security number 8
9                                                                                                                                            9
10                                                                                                                                           10
11                                                                                                                                           11
12 Rhode Island Schedule D - Insurance on the Decedent's Life                                                                                12
13                                                (You must list all policies on the life of the decedent)                                   13
14 Item                                           Description Alternate                                    Alternate Value Value at          14
15 number                                                     valuation date                                               date of death     15
16 1.                                                                                                                                        16
17                                                                                                                                           17
18                                                                                                                                           18
19                                                                                                                                           19
20                                                                                                                                           20
21                                                                                                                                           21
22                                                                                                                                           22
23                                                                                                                                           23
24                                                                                                                                           24
25                                                                                                                                           25
26                                                                                                                                           26
27                                                                                                                                           27
28                                                                                                                                           28
29                                                                                                                                           29
30                                                                                                                                           30
31                                                                                                                                           31
32                                                                                                                                           32
33                                                                                                                                           33
34                                                                                                                                           34
35                                                                                                                                           35
36                                                                                                                                           36
37                                                                                                                                           37
38                                                                                                                                           38
39                                                                                                                                           39
40                                                                                                                                           40
41                                                                                                                                           41
42                                                DRAFT                                                                                      42
43                                                                                                                                           43
44                                                                                                                                           44
45                                                                                                                                           45
46                                                                                                                                           46
47                                                                                                                                           47
48                                                                                                                                           48
49                                                                                                                                           49
50                                                                                                                                           50
51                                                                                                                                           51
52                                                                                                                                           52
                                                  11/04/2021
53                                                                                                                                           53
54                                                                                                                                           54
55                                                                                                                                           55
56                                                                                                                                           56
57                                                                                                                                           57
58                                                                                                                                           58
59                                                                                                                                           59
60                                                                                                                                           60
61 Total from continuation schedules or additional sheets attached to this schedule……………………………………………                                         61
62 Total.  Enter here and on page 4, Part 6, line 4……………………………………………………………………………………                                                          62
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4      State of Rhode Island Division of Taxation                                                                                                                4
5      Form RI-706                                                                                                                                               5
6      Estate Tax Return - Date of death on or after 1/1/2015                                          IMAGEONLY                                                 6
7                                                                                                                                                                7
8  Decedent's name                                                                                              Decedent's social security number                8
9                                                                                                                                                                9
10                                                                                                                                                               10
11                                                                                                                                                               11
12 Rhode Island Schedule E - Jointly Owned Property                                                                                                              12
   (If you elect IRC section 2032A valuation, you must complete Schedule E and Schedule A-1.)
13                                                                                                                                                               13
14                                                                                                                                                               14
   Section 1 -  Qualified Joint Interests - Interests held by the decedent and his or her spouse as the
15                                                                                                                                                               15
16                       only joint tenants - IRC section 2020(b)(2)                                                                                             16
17 Item                       Description                                                    Alternate          Alternate Value         Value at                 17
   number                For securities, give CUSIP number.                                  valuation date                             date of death
18                                                                                                                                                               18
19                                                                                                                                                               19
20                                                                                                                                                               20
21                                                                                                                                                               21
22                                                                                                                                                               22
23                                                                                                                                                               23
24                                                                                                                                                               24
25                                                                                                                                                               25
26                                                                                                                                                               26
27                                                                                                                                                               27
28                                                                                                                                                               28
29                                                                                                                                                               29
30                                                                                                                                                               30
   Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
31                                                                                                                                                               31
32 1a. Totals…………………………………………………………………………………………………………………………….                                                                                                    32
33                                                                                                                                                               33
   1b. Amounts included in gross estate (one-half of line 1a)………………………………………………………………….                      
34                                                                                                                                                               34
35                                                                                                                                                               35
   Section 2 - All Other Joint Interests
36                                                                                                                                                               36
   2a. State the name and address of each surviving co-tenant.  If there are more than three surviving co-tenants, list the additional co-tenants on an attached 
37    sheet                                                                                                                                                      37
38                       Name                                                                Address (street, city, state and ZIP code)                          38
39                                                                                                                                                               39
40 A.                                                                                                                                                            40
41 B.                                                                                                                                                            41
42                            DRAFT                                                                                                                              42
43 C.                                                                                                                                                            43
44 Item      Letter for  Description (including alternate valuation date if any)             Percentage         Includible      Includable Value at              44
   number    co-tenant   for securities, give CUSIP number.                                  includible         alternate value         date of death
45                                                                                                                                                               45
46                                                                                                                                                               46
47                                                                                                                                                               47
48                                                                                                                                                               48
49                                                                                                                                                               49
50                                                                                                                                                               50
51                                                                                                                                                               51
52                                                                                                                                                               52
                              11/04/2021
53                                                                                                                                                               53
54                                                                                                                                                               54
55                                                                                                                                                               55
56                                                                                                                                                               56
57                                                                                                                                                               57
58 Total from continuation schedules or additional sheets attached to this schedule……………………………………………                                                             58
59                                                                                                                                                               59
60 2b. Total other joint interests…………………………………………………………………………………………………………                                                                                       60
61 3. Total includable joint interests (add lines 1b and 2b).  Also enter on page 4, Part 6, line 5……………………………                                                   61
62                            If more space is required, please attach additional sheets.                                                                        62
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4     State of Rhode Island Division of Taxation                                                                                                               4
5     Form RI-706                                                                                                                                              5
6     Estate Tax Return - Date of death on or after 1/1/2015                                                         IMAGEONLY                                 6
7                                                                                                                                                              7
8  Decedent's name                                                                                                   Decedent's social security number         8
9                                                                                                                                                              9
10                                                                                                                                                             10
11                                                                                                                                                             11
12 Rhode Island Schedule F - Other Miscellaneous Property Not Reportable                                                                                       12
13                                                       Under Any Other Schedule                                                                              13
14 (For jointly owned property that must be disclosed on Schedule E, see schedule E.)                                                                          14
15 (If you elect IRC section 2032A valuation, you must complete Schedule F and Schedule A-1.)                                                                  15
16 1.      Did the decedent at the time of death own any articles of artistic or collectable value in excess of $3,000 or any collections whose   Yes No       16
17         artistic or collectable value combined at the date of death exceeded $10,000?………………………………………………………………                                               17
18         If yes, submit full details on this schedule and attach appraisals.                                                                                 18
19 2.      Has the decedent's estate, spouse or any other person, received (or will receive) any bonus or award as a result of the decedent's                  19
20         employment or death?………………………………………………………………………………………………………………………………                                                                                20
21         If yes, submit full details on this schedule.                                                                                                       21
22 3.      Did the decedent at the time of death have, or have access to, a safe deposit box?…………………………………………………………                                            22
23         If yes, state location, and if held in joint names of decedent and another, state name and relationship of joint depositor.                         23
24                                                                                                                                                             24
25         If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted.                            25
26                                                                                                                                                             26
27                                                                                                                                                             27
28 Item                                           Description                                 Alternate              Alternate value              Value at     28
   number                            For securities, give CUSIP number.                       valuation date                                      date of death
29                                                                                                                                                             29
      1.
30                                                                                                                                                             30
31                                                                                                                                                             31
32                                                                                                                                                             32
33                                                                                                                                                             33
34                                                                                                                                                             34
35                                                                                                                                                             35
36                                                                                                                                                             36
37                                                                                                                                                             37
38                                                                                                                                                             38
39                                                                                                                                                             39
40                                                                                                                                                             40
41                                                                                                                                                             41
42                                                DRAFT                                                                                                        42
43                                                                                                                                                             43
44                                                                                                                                                             44
45                                                                                                                                                             45
46                                                                                                                                                             46
47                                                                                                                                                             47
48                                                                                                                                                             48
49                                                                                                                                                             49
50                                                                                                                                                             50
51                                                                                                                                                             51
52                                                                                                                                                             52
                                                         11/04/2021
53                                                                                                                                                             53
54                                                                                                                                                             54
55                                                                                                                                                             55
56                                                                                                                                                             56
57                                                                                                                                                             57
58                                                                                                                                                             58
59                                                                                                                                                             59
60 Total from continuation schedules or additional sheets attached to this schedule……………………………………………                                                           60
61 Total.  Enter here and on page 4, Part 6, line 6……………………………………………………………………………………                                                                            61
62                                                       If more space is required, please attach additional sheets.                                           62
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4  State of Rhode Island Division of Taxation                                                                                                      4
5  Form RI-706                                                                                                                                     5
6  Estate Tax Return - Date of death on or after 1/1/2015                                                    IMAGEONLY                             6
7                                                                                                                                                  7
8  Decedent's name                                                                                               Decedent's social security number 8
9                                                                                                                                                  9
10                                                                                                                                                 10
11                                                                                                                                                 11
12 Rhode Island Schedule G - Transfers During Decedent's Life                                                                                      12
   (If you elect section 2032A valuation, you must complete Schedule G and Schedule A-1.)
13                                                                                                                                                 13
14 Item                                           Description                                     Alternate      Alternate Value Value at          14
   number                            For securities, give CUSIP number.                           valuation date                 date of death
15                                                                                                                                                 15
   A.      Gift tax paid by the decedent or the estate for all gifts made by the decedent or his  
16                                                                                                                                                 16
           or her spouse within 3 years before the decedent's death (IRC section 2035(b))……… 
17                                                                                                                                                 17
18 B.      Transfers includable under IRC section 2035(a), 2036, 2037 or 2038……………………                                                              18
19                                                                                                                                                 19
20 1.                                                                                                                                              20
21                                                                                                                                                 21
22                                                                                                                                                 22
23                                                                                                                                                 23
24                                                                                                                                                 24
25                                                                                                                                                 25
26                                                                                                                                                 26
27                                                                                                                                                 27
28                                                                                                                                                 28
29                                                                                                                                                 29
30                                                                                                                                                 30
31                                                                                                                                                 31
32                                                                                                                                                 32
33                                                                                                                                                 33
34 Total from continuation schedules or additional sheets attached to this schedule……………………………………………                                               34
35                                                                                                                                                 35
   Total.  Enter here and on page 4, Part 6, line 7…………………………………………………………………………………… 
36                                                                                                                                                 36
37                                                                                                                                                 37
38 Rhode Island Schedule H - Powers of Appointment                                                                                                 38
39 (Include "5 and 5 lapsing" powers (IRC section 2041(b)(2)) held by the decedent.)                                                               39
40 (If you elect IRC section 2032A valuation, you must complete Schedule H and Schedule A-1.)                                                      40
   Decedent's name                                                                                               Decedent's social security number
41                                                                                                                                                 41
42                                                DRAFT                                                                                            42
   Item                                           Description                                     Alternate      Alternate Value Value at
43 number                            For securities, give CUSIP number.                           valuation date                 date of death     43
44                                                                                                                                                 44
   1.                                                                                             
45                                                                                                                                                 45
46                                                                                                                                                 46
47                                                                                                                                                 47
48                                                                                                                                                 48
49                                                                                                                                                 49
50                                                                                                                                                 50
51                                                                                                                                                 51
52                                                                                                                                                 52
                                                  11/04/2021
53                                                                                                                                                 53
54                                                                                                                                                 54
55                                                                                                                                                 55
56                                                                                                                                                 56
57                                                                                                                                                 57
58                                                                                                                                                 58
59                                                                                                                                                 59
60 Total from continuation schedules or additional sheets attached to this schedule……………………………………………                                               60
61                                                                                                                                                 61
   Total.  Enter here and on page 4, Part 6, line 8…………………………………………………………………………………… 
62                                                                                                                                                 62
                                                  If more space is required, please attach additional sheets.
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4  State of Rhode Island Division of Taxation                                                                                                        4
5  Form RI-706                                                                                                                                       5
6  Estate Tax Return - Date of death on or after 1/1/2015                                                     IMAGEONLY                              6
7                                                                                                                                                    7
8  Decedent's name                                                                                            Decedent's social security number      8
9                                                                                                                                                    9
10                                                                                                                                                   10
11                                                                                                                                                   11
12 Rhode Island Schedule I - Annuities                                                                                                               12
13 Note:  Generally, no exclusion is allowed for the estates of decedents dying after December 31, 1984.                                             13
14                                                                                                                                                   14
                                                                                                                                       Yes No
15                                                                                                                                                   15
   A Are you excluding from the decedent's gross estate the value of a lump-sum distribution described in IRC section 2039(f)(2)?…………… 
16                                                                                                                                                   16
   If yes, you must attach the information required by the instructions.                                                       
17 Item                                           Description                        Alternate                Includable      Includable Value at    17
18 number                 show the entire value of the annuity before any exclusions valuation date           Alternate Value          date of death 18
19 1.                                                                                                                                                19
20                                                                                                                                                   20
21                                                                                                                                                   21
22                                                                                                                                                   22
23                                                                                                                                                   23
24                                                                                                                                                   24
25                                                                                                                                                   25
26                                                                                                                                                   26
27                                                                                                                                                   27
28                                                                                                                                                   28
29                                                                                                                                                   29
30                                                                                                                                                   30
31                                                                                                                                                   31
32                                                                                                                                                   32
33                                                                                                                                                   33
34                                                                                                                                                   34
35                                                                                                                                                   35
36                                                                                                                                                   36
37                                                                                                                                                   37
38                                                                                                                                                   38
39                                                                                                                                                   39
40                                                                                                                                                   40
41                                                                                                                                                   41
42                                                DRAFT                                                                                              42
43                                                                                                                                                   43
44                                                                                                                                                   44
45                                                                                                                                                   45
46                                                                                                                                                   46
47                                                                                                                                                   47
48                                                                                                                                                   48
49                                                                                                                                                   49
50                                                                                                                                                   50
51                                                                                                                                                   51
52                                                                                                                                                   52
                                                  11/04/2021
53                                                                                                                                                   53
54                                                                                                                                                   54
55                                                                                                                                                   55
56                                                                                                                                                   56
57                                                                                                                                                   57
58                                                                                                                                                   58
59                                                                                                                                                   59
60 Total from continuation schedules or additional sheets attached to this schedule……………………………………………                                                 60
61 Total.  Enter here and on page 4, Part 6, line 9……………………………………………………………………………………                                                                  61
62                                                If more space is required, please attach additional sheets.                                        62
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4  State of Rhode Island Division of Taxation                                                                                                               4
5  Form RI-706                                                                                                                                              5
6  Estate Tax Return - Date of death on or after 1/1/2015                                        IMAGEONLY                                                  6
7                                                                                                                                                           7
8  Decedent's name                                                                                     Decedent's social security number                    8
9                                                                                                                                                           9
10                                                                                                                                                          10
11                                                                                                                                                          11
12 Rhode Island Schedule J -Funeral Expenses and Expenses Incurred in                                                                                       12
13                                                        Administering Property Subject to Claims                                                          13
14 Note:  Do not list on this schedule expenses of administering property not subject to claims.  For those expenses see Schedule L.                        14
15                                                                                                                                                          15
   If executers' commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in 
16 computing the taxable income of the estate for Rhode Island income tax purposes.  They are allowable as an income tax deduction on Form RI-1041 if a     16
17 waiver is filed to waive the deduction on Form RI-706.                                                                                                   17
18 Item                                                   Description                                  Expense amount                 Total amount          18
19 number                                                                                                                                                   19
20        A. Funeral expenses                                                                                                                               20
21 1.                                                                                                                                                       21
22                                                                                                                                                          22
23                                                                                                                                                          23
24                                                                                                                                                          24
25                                                                                                                                                          25
26                                                                                                                                                          26
                                                          Total funeral expenses………………………………………………………  
27                                                                                                                                                          27
28        B. Administration expenses                                                                                                                        28
29        1. Executor's commissions - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………                                  29
30                                                                                                                                                          30
31        2. Attorney's fees - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………………                                      31
32                                                                                                                                                          32
33        3. Accountant fees - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………………..                                    33
34                                                                                                     Expense amount                                       34
35                                                                                                                                                          35
36        4. Miscellaneous expenses                                                                                                                         36
37                                                                                                                                                          37
38                                                                                                                                                          38
39                                                                                                                                                          39
40                                                                                                                                                          40
41                                                                                                                                                          41
42                                   DRAFT                                                                                                                  42
43                                                                                                                                                          43
44                                                                                                                                                          44
45                                                                                                                                                          45
46                                                                                                                                                          46
47                                                                                                                                                          47
48                                                                                                                                                          48
49                                                                                                                                                          49
50                                                                                                                                                          50
51                                                                                                                                                          51
52                                                                                                                                                          52
                                                          11/04/2021
53                                                                                                                                                          53
54                                                                                                                                                          54
55                                                                                                                                                          55
56                                                                                                                                                          56
57                                                                                                                                                          57
58        Total from continuation schedules or additional sheets attached to this schedule………………………………                                                      58
59                                                                                                                                                          59
60        Total miscellaneous expenses…………………………………………………………………………………………………………………                                                                           60
61 Total.  Enter here and on page 4, Part 6, line 13…………………………………………………………………………………………………………                                                                61
62                                   If more space is required, please attach additional sheets.                                                            62
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4  State of Rhode Island Division of Taxation                                                                                     4
5  Form RI-706                                                                                                                    5
6  Estate Tax Return - Date of death on or after 1/1/2015                         IMAGEONLY                                       6
7                                                                                                                                 7
8  Decedent's name                                                                            Decedent's social security number   8
9                                                                                                                                 9
10                                                                                                                                10
11                                                                                                                                11
12 Rhode Island Schedule K  Debts of the Decedent, and Mortgages                                                                  12
13                 and Liens                                                                                                      13
14 Item            Debts of the Decedent - Creditor and nature of claim, and Amount unpaid to Amount in contest Amount claimed as 14
15 number          allowable death taxes                                     date                                a deduction      15
16 1.                                                                                                                             16
17                                                                                                                                17
18                                                                                                                                18
19                                                                                                                                19
20                                                                                                                                20
21                                                                                                                                21
22                                                                                                                                22
23                                                                                                                                23
24                                                                                                                                24
25                                                                                                                                25
26                                                                                                                                26
27                                                                                                                                27
28                                                                                                                                28
29                                                                                                                                29
30                                                                                                                                30
31                                                                                                                                31
32                                                                                                                                32
33                                                                                                                                33
34                                                                                                                                34
35                                                                                                                                35
   Total from continuation schedules or additional sheets attached to this schedule………………………………………………………………….    
36                                                                                                                                36
37 Total.  Enter here and on page 4, Part 6, line 14……………………………………………………………………………………………………….                                      37
38                                                                                                                                38
39 Item            Mortgages and liens - Description                                                             Amount           39
   number
40                                                                                                                                40
41 1.                                                                                                                             41
42                 DRAFT                                                                                                          42
43                                                                                                                                43
44                                                                                                                                44
45                                                                                                                                45
46                                                                                                                                46
47                                                                                                                                47
48                                                                                                                                48
49                                                                                                                                49
50                                                                                                                                50
51                                                                                                                                51
52                                                                                                                                52
                   11/04/2021
53                                                                                                                                53
54                                                                                                                                54
55                                                                                                                                55
56                                                                                                                                56
57                                                                                                                                57
58                                                                                                                                58
59                                                                                                                                59
60 Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………                     60
61                                                                                                                                61
   Total.  Enter here and on page 4, Part 6, line 15……………………………………………………………………………………………………….                     
62                                                                                                                                62
                   If more space is required, please attach additional sheets.
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4    State of Rhode Island Division of Taxation                                                                                                  4
5    Form RI-706                                                                                                                                 5
6    Estate Tax Return - Date of death on or after 1/1/2015                                                    IMAGEONLY                         6
7                                                                                                                                                7
8  Decedent's name                                                                                             Decedent's social security number 8
9                                                                                                                                                9
10                                                                                                                                               10
11                                                                                                                                               11
12 Rhode Island Schedule L - Net Losses During Administration and Expenses                                                                       12
13                                                Incurred in Administering Property Not Subject                                                 13
14                                                                                                                                               14
15                                                to Claims                                                                                      15
16 Item                                           Net losses during administration                                       Amount                  16
   number                            (Note: Do not deduct losses claimed on a Rhode Island income tax return.)
17                                                                                                                                               17
   1.
18                                                                                                                                               18
19                                                                                                                                               19
20                                                                                                                                               20
21                                                                                                                                               21
22                                                                                                                                               22
23                                                                                                                                               23
24                                                                                                                                               24
25                                                                                                                                               25
26                                                                                                                                               26
27                                                                                                                                               27
28                                                                                                                                               28
29                                                                                                                                               29
30                                                                                                                                               30
31                                                                                                                                               31
32                                                                                                                                               32
33                                                                                                                                               33
34                                                                                                                                               34
35                                                                                                                                               35
36 Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………                                    36
37 Total.  Enter here and on page 4, Part 6, line 18……………………………………………………………………………………………………………                                                    37
38                                                                                                                                               38
39 Item                                      Expenses incurred in administering property not subject to claims           Amount                  39
40 number                                         (indicate whether estimated, agreed upon or paid.)                                             40
41 1.                                                                                                                                            41
42                                                DRAFT                                                                                          42
43                                                                                                                                               43
44                                                                                                                                               44
45                                                                                                                                               45
46                                                                                                                                               46
47                                                                                                                                               47
48                                                                                                                                               48
49                                                                                                                                               49
50                                                                                                                                               50
51                                                                                                                                               51
52                                                                                                                                               52
                                                  11/04/2021
53                                                                                                                                               53
54                                                                                                                                               54
55                                                                                                                                               55
56                                                                                                                                               56
57                                                                                                                                               57
58                                                                                                                                               58
59 Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………                                    59
60                                                                                                                                               60
61 Total.  Enter here and on page 4, Part 6, line 19……………………………………………………………………………………………………………                                                    61
                                                  If more space is required, please attach additional sheets.
62                                                                                                                                               62
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4    State of Rhode Island Division of Taxation                                                                                                                     4
5    Form RI-706                                                                                                                                                    5
6    Estate Tax Return - Date of death on or after 1/1/2015                                                    IMAGEONLY                                            6
7                                                                                                                                                                   7
8  Decedent's name                                                                                                             Decedent's social security number    8
9                                                                                                                                                                   9
10                                                                                                                                                                  10
11                                                                                                                                                                  11
12 Rhode Island Schedule M - Bequests, etc., to Surviving Spouse                                                                                                    12
13 Election To Deduct Qualified Terminable Interest Property Under IRC Section 2056(b)(7)                                                                           13
14 If a trust (or other property) meets the requirements of qualified terminable interest property under IRC section 2056(b)(7), and                                14
     a. The trust or other property is listed on Schedule M, and
15                                                                                                                                                                  15
     b. The value of the trust (or other property) is entered in whole or in part as a deduction on Schedule M,
16 then unless the executor specifically identifies the trust (all or a fractional portion or percentage) or other property to be excluded from the election, the   16
17 executor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property under                 17
18 IRC section 2056(b)(7).                                                                                                                                          18
19   If less than the entire value of the trust (or other property) that the executor has included in the gross estate is entered as a deduction on Schedule M,     19
20 the executor shall be considered to have made an election only as to a fraction of the trust (or other property).  The numerator of the fraction is equal        20
21 to the amount of the trust (or other property) deducted on Schedule M.  The denominator is equal to the total value of the trust (or other property).            21
22 Election To Deduct Qualified Domestic Trust Property Under IRC Section 2056A.                                                                                    22
23 If a trust meets the requirements of a qualified domestic trust under IRC section 2056A(a) and this return is filed no later than 1 year after the time          23
24 prescribed by law (including extensions) for filing the return, and                                                                                              24
25   a. The entire value of a trust or trust property is listed on Schedule M, and                                                                                  25
26   b. The entire value of the trust or trust property is entered as a deduction on Schedule M,                                                                    26
27 Then unless the executor specifically identifies the trust to be excluded from the election, the executor shall be deemed to have made an election to            27
   have the entire trust treated as qualified domestic trust property.
28                                                                                                                                                                  28
                                                                                                                                            Yes                   No
29 1. Did any property pass to the surviving spouse as a result of a qualified disclaimer?……………………………………………………                          1.                          29
30   If "yes," attach a copy of the written disclaimer required by IRC section 2518(b).                                                                             30
31                                                                                                                                                                  31
32 2 a. In what country was the surviving spouse born?                                                                                                              32
33   b. What is the surviving spouse's date of birth?                                                                                                               33
34   c. Is the surviving spouse a US citizen?……………………………………………………………………………………………………… 2c.                                                                            34
35   d. If the surviving spouse is a naturalized citizen, when did the surviving spouse acquire citizenship?                                                        35
36                                                                                                                                                                  36
37   e. If the surviving spouse is not a US citizen, of what country is the surviving spouse a citizen?                                                             37
38 3. Election out of QTIP treatment of annuities - Do you elect under IRC section 2056(b)(7)(C)(ii) not to treat as qualified                                      38
39   terminable interest property any joint and survivor annuities that are included in the gross estate and would otherwise                                        39
40   be treated as qualified terminable interest property under IRC section 2056(b)(7)(C)?…………………………………………………                           3.                          40
41   Item                  Description of property interests passing to surviving spouse                                                            Amount          41
    number
42                         DRAFT                                                                                                                                    42
     1.
43                                                                                                                                                                  43
44                                                                                                                                                                  44
45                                                                                                                                                                  45
46                                                                                                                                                                  46
47                                                                                                                                                                  47
48                                                                                                                                                                  48
49                                                                                                                                                                  49
50                                                                                                                                                                  50
51                                                                                                                                                                  51
52                                                                                                                                                                  52
                                                       11/04/2021
53                                                                                                                                                                  53
54 Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………                                                       54
55 4. Total amount of property interests listed on Schedule M……………………………………………………………………………………                                           4.                          55
56                                                                                                                                                                  56
   5 a. Federal estate taxes payable out of property interests listed on Schedule M………………………            5a.
57                                                                                                                                                                  57
58   b. Other death taxes payable out of property interests listed on Schedule M…………………………… 5b.                                                                     58
59   c. Federal and state GST taxes payable out of property interests listed on Schedule M……………… 5c.                                                                59
60   d. Add lines 5a, 5b and 5c……………………………………………………………………………………………………………………… 5d.                                                                                    60
61                                                                                                                                                                  61
   6. Net amount of property interests listed on Schedule M.  Subtract line 5d from line 4.  Enter here and on page 4, Part 6, line 20… 6.
62                         If more space is required, please attach additional sheets.                                                                              62
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4     State of Rhode Island Division of Taxation                                                                                                            4
5     Form RI-706                                                                                                                                           5
6     Estate Tax Return - Date of death on or after 1/1/2015                                      IMAGEONLY                                                 6
7                                                                                                                                                           7
8  Decedent's name                                                                                                        Decedent's social security number 8
9                                                                                                                                                           9
10                                                                                                                                                          10
11                                                                                                                                                          11
12 Rhode Island Schedule O - Charitable, Public and Similar Gifts and                                                                                       12
13                 Bequests                                                                                                                                 13
14                                                                                                                                                Yes No    14
15 1. a. If the transfer was made by will, has any action been instituted to have interpreted or to contest the will or any of its provisions               15
16      affecting the charitable deductions claimed in this schedule?…………………………………………………………………………………                                                        16
17      If yes, full details must be submitted with this schedule.                                                                                          17
18    b. According to the information and belief of the person or persons filing this return, is any such action planned?                                   18
19      If yes, full details must be submitted with this schedule.                                                                                          19
20 2.   Did any property pass to charity as the result of a qualified disclaimer?…………………………………………………………………                                                  20
21      If yes, attach a copy of the written disclaimer required by IRC section 2518(b).                                                                    21
22   Item          Name and address of beneficiary                                                Charter of Institution                          Amount    22
    number
23                                                                                                                                                          23
      1.
24                                                                                                                                                          24
25                                                                                                                                                          25
26                                                                                                                                                          26
27                                                                                                                                                          27
28                                                                                                                                                          28
29                                                                                                                                                          29
30                                                                                                                                                          30
31                                                                                                                                                          31
32                                                                                                                                                          32
33                                                                                                                                                          33
34                                                                                                                                                          34
35                                                                                                                                                          35
36                                                                                                                                                          36
37                                                                                                                                                          37
38                                                                                                                                                          38
39                                                                                                                                                          39
40                                                                                                                                                          40
41                                                                                                                                                          41
42                 DRAFT                                                                                                                                    42
43                                                                                                                                                          43
44                                                                                                                                                          44
45                                                                                                                                                          45
46                                                                                                                                                          46
47                                                                                                                                                          47
48                                                                                                                                                          48
49 Total from continuation schedules or additional sheets attached to this schedule………………………………………………………………….                                               49
50 3. Total………………………………………………………………………………………………………………………………………………… 3.                                                                                       50
51                                                                                                                                                          51
52 4  a. Federal estate tax payable out of property interests listed above…………………………………… 4a.                                                                52
                   11/04/2021
53    b. Other death taxes payable out of property interests listed above………………………………………4b.                                                                 53
54                                                                                                                                                          54
55    c. Federal and state GST taxes payable out of property interests listed above………………………… 4c.                                                           55
56    d. Add items 4a, 4b and 4c………………………………………………………………………………………………………………………4d.                                                                            56
57                                                                                                                                                          57
58 5. Net value of property interests listed above.  Subtract line 4d from line 3.  Enter here and on page 4, Part 6, line 21………………           5.            58
59                 If more space is required, please attach additional sheets.                                                                              59
60                                                                                                                                                          60
61                                                                                                                                                          61
62                                                                                                                                                          62
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4  State of Rhode Island Division of Taxation                                                                                                                    4
5  Form RI-706                                                                                                                                                   5
6  Estate Tax Return - Date of death on or after 1/1/2015                                                                 IMAGEONLY                              6
7                                                                                                                                                                7
8  Decedent's name                                                                                                             Decedent's social security number 8
9                                                                                                                                                                9
10                                                                                                                                                               10
11                                                                                                                                                               11
12 Rhode Island Schedule U - Qualified Conservation Easement Exclusion                                                                                           12
13 Section 1 - Election                                                                                                                                          13
14 Note: The executor is deemed to have made the election under IRC section 2031(c)(6) if he or she files Schedule U and excludes any qualifying                 14
15 conservation easements from the gross estate.                                                                                                                 15
16 Section 2 - General Qualifications                                                                                                                            16
17 1. Describe the land subject to the qualified conservation easement                                                                                           17
18                                                                                                                                                               18
19 2. Did the decedent or a member of the decedent's family own land described above during the                            Yes        No                         19
20  3-year period ending on the date of the decedent's death?                                                                                                    20
21 3. The land described above is located (check whichever applies) (see instructions):                                                                          21
22  In or within 25 miles of an area which, on the date of the decedent's death, is a metropolitan area.                                                         22
23  In or within 25 miles of an area which, on the date of the decedent's death, is a national park or wilderness area.                                          23
24                                                                                                                                                               24
25  In or within 10 miles of an area which, on the date of the decedent's death, is a Urban National Forest.                                                     25
26 4. Describe the conservation easement with regard to which the exclusion is being claimed.                                                                    26
27                                                                                                                                                               27
28                                                                                                                                                               28
29 Section 3 - Computation of Exclusion                                                                                                                          29
30 5. Estate tax value of the land subject to the qualified conservation easement………………………………………………………… 5.                                                       30
31 6. Date of death value of any easements granted prior to decedent's death and                                                                                 31
32 included on line 11……........................................................................................... 6.                                           32
33                                                                                                                                                               33
34 7. Add lines 5 and 6……………………………………………………………………………………… 7.                                                                                                      34
35 8. Value of retained development rights on the land………………………………………………… 8.                                                                                     35
36                                                                                                                                                               36
37 9. Subtract line 8 from line 7……………………………………………………………………………                                                      9.                                           37
38 10. Multiply line 9 by 30% (.30)…………………………………………………………………………. 10.                                                                                             38
39 11. Value of qualified conservation easement for which the exclusion is being claimed.  If line                                                               39
40 11 is less than line 10, continue with line 12.  Otherwise, skip lines 12 through 14,                                                                         40
41 enter 0.40 on line 15 and complete schedule……………………………………………………… 11.                                                                                          41
42 12. Divide line 11 by line 9.  If line 12 is equal to or less than 0.100 stop here.  The estate doesDRAFT                                                     42
43 not qualify for the conservation easement exclusion……………………………………………… 12.                                           __ . __ __ __                             43
44 13. Subtract line 12 from 0.300.  Enter the answer in hundredth by rounding any thousandths                                                                   44
45 up to the next higher hundredth (0.030 = 0.03; but 0.031 = 0.04)……………………………… 13.                                    __ . __ __ __                             45
46                                                                                                                                                               46
   14. Multiply line 13 by 2…………………………………………………………………………………… 14.                                                       __ . __ __ __
47                                                                                                                                                               47
48 15. Subtract line 14 from .40 …………………………………………………………………………… 15.                                                     __ . __ __ __                             48
49                                                                                                                                                               49
50 16. Deduction under IRC section 2055(f) for the conservation easement……………………………16.                                                                           50
51                                                                                                                                                               51
   17. Amount of indebtedness on the land…………………………………………………………………17.
52                                                                                                                                                               52
                                                 11/04/2021
53 18. Total reductions in value.  Add lines 8, 16 and 17……………………………………………………………………………………… 18.                                                                   53
54                                                                                                                                                               54
   19. Net value of land.  Subtract line 18 from line 5………………………………………………………………………………………… 19.
55                                                                                                                                                               55
56 20. Multiply line 19 by line 15…………………………………………………………………………………………………………………                                                            20.                     56
57                                                                                                                                                               57
   21. The smaller of line 20 or the exclusion limitation.  Enter here and on page 4, Part 6, line 11……………………………………                      21.
58                                                                                                                                                               58
59                                                                                                                                                               59
60                                                                                                                                                               60
61                                                                                                                                                               61
62                                                                                                                                                               62
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4  State of Rhode Island Division of Taxation                                                            4
5  Form RI-706                                                                                           5
6  Estate Tax Return - Date of death on or after 1/1/2015         IMAGEONLY                              6
7                                                                                                        7
8  Decedent's name                                                     Decedent's social security number 8
9                                                                                                        9
10                                                                                                       10
11                                                                                                       11
12                                                                                                       12
13                                                                                                       13
Rhode Island Tax Computation Schedule
14                                                                                                       14
15                                                                                                       15
16                                                                                                       16
                   (1)              (2)                   (3)     (4)
17                                                                                                       17
                                                                  Rate of credit
18                                                                                                       18
                   Adjusted taxable                   Credit on   on excess
19                                                                                                       19
                   estate equal to  Adjusted taxable  amount in   over amount
20                                                                                                       20
                   or more than     estate less than  Column 1    in column 1
21                                                                                                       21
                                                                  (Percent)
22                                                                                                       22
23                 $0               $40,000                   0   None                                   23
24                 40,000           90,000                    0   0.8                                    24
25                 90,000           140,000               $400    1.6                                    25
26                 140,000          240,000               1,200   2.4                                    26
27                 240,000          440,000               3,600   3.2                                    27
28                 440,000          640,000               10,000  4.0                                    28
29                 640,000          840,000               18,000  4.8                                    29
30                 840,000          1,040,000             27,600  5.6                                    30
31                 1,040,000        1,540,000             38,800  6.4                                    31
32                 1,540,000        2,040,000             70,800  7.2                                    32
33                                                                                                       33
34                 2,040,000        2,540,000             106,800 8.0                                    34
35                 2,540,000        3,040,000             146,800 8.8                                    35
36                 3,040,000        3,540,000             190,800 9.6                                    36
37                 3,540,000        4,040,000             238,800 10.4                                   37
38                 4,040,000        5,040,000             290,800 11.2                                   38
39                 5,040,000        6,040,000             402,800 12.0                                   39
40                 6,040,000        7,040,000             522,800 12.8                                   40
41                 7,040,000        8,040,000             650,800 13.6                                   41
42                 8,040,000DRAFT9,040,000                786,800 14.4                                   42
43                 9,040,000        10,040,000            930,800 15.2                                   43
44                 10,040,000       ------------      1,082,800   16.0                                   44
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4  State of Rhode Island Division of Taxation                                                                   4
5  Form RI-706                                                                                                  5
6  Estate Tax Return - Date of death on or after 1/1/2015 IMAGEONLY                                             6
7                                                                                                               7
8                                                                                                               8
9                                                                                                               9
10                                                                                                              10
11             Rhode Island Credit Amount                                                                       11
12             Form RI-706, page 1, line 7                                                                      12
13                                                                                                              13
               Pursuant to R.I. Gen. Laws § 44-22-1.1(a)(4)
14                                                                                                              14
15                                                                                                              15
16             Instructions:                                                                                    16
17 Enter the applicable credit amount from below on Form RI-706, page 1, line 7.                                17
18                                                                                                              18
19                                                                                                              19
                                                                                              CREDIT AMOUNT
20                                                                                                              20
21                                                                                                              21
22 For date of death on or after January 1, 2015 and prior to January 1, 2016.................$          64,400 22
23                                                                                                              23
24 For date of death on or after January 1, 2016 and prior to January 1, 2017.................$          64,400 24
25                                                                                                              25
26 For date of death on or after January 1, 2017 and prior to January 1, 2018.................$          65,370 26
27                                                                                                              27
28 For date of death on or after January 1, 2018 and prior to January 1, 2019.................$          66,810 28
29                                                                                                              29
30 For date of death on or after January 1, 2019 and prior to January 1, 2020.................$          68,350 30
31                                                                                                              31
32 For date of death on or after January 1, 2020 and prior to January 1, 2021.................$          69,515 32
33                                                                                                              33
34 For date of death on or after January 1, 2021 and prior to January 1, 2022.................$          70,490 34
35                                                                                                              35
36 For date of death on or after January 1, 2022 and prior to January 1, 2023.................$          74,300 36
37                                                                                                              37
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41                                                                                                              41
42             DRAFT                                                                                            42
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