The table below illustrates the federal estate tax exemption rates through under current law.

	Estate Tax Exemption
Year Estate Tax Exemption Amount Applicable Estate Tax Credit Amount Estate Tax Rate 2009 $3,500,000 $1,455,800 45% 2010 Estate tax repealed ---- 0% 2011 $1,000,000 $345,800 55%

For more information on this subject, and professional guidance in selecting the right kind and amount of insurance coverage, contact your insurance professional.

This material is not intended to be used, nor can it be used by any taxpayer, for the purpose of avoiding U.S. federal, state or local tax penalties. This material is written to support the promotion or marketing of the transaction(s) or matter(s) addressed by this material. Pacific Life, its distributors and their respective representatives do not provide tax, accounting or legal advice. Any taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor.

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