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2004 

$1,500,000 

48% 

2005 

$1,500,000 

47% 

2006 

$2,000,000 

46% 

2007 

$2,000,000 

45% 

2008 

$2,000,000 

45% 

2009 

$3,500,000 

45% 

It is also important to note that estate taxes are scheduled to be repealed in 2010. However, if Congress does not affirmatively extend the repeal, in 2011 the estate tax law will revert to the provisions in effect in 2001 including a $1,000,000 exclusion amount and a 55% highest estate tax rate. 

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A financial analyst  securities analyst, research analyst, equity analyst, or investment analyst is a person who performs financial analysis for external or internal clients as a core part of the job. Financial analysis (also referred to as financial statement analysis or accounting analysis or Analysis of finance) refers to an assessment of the viability, stability and profitability of a business, sub-business or project. It is performed by professionals who prepare reports using ratios that make use of information taken from financial statements and other reports. These reports are usually presented to top management as one of their bases in making business decisions. Certification as a financial analyst requires accredited education in finance
 
Management consulting is the practice of helping organizations to improve their performance, primarily through the analysis of existing organizational problems and development of plans for improvement. Organizations may draw upon the services of management consultants for a number of reasons, including gaining external (and presumably objective) advice and access to the consultants' specialized expertise. Becoming certified in management consulting requires proper education experience and credentials.
 
Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions. Cost accounting is a process of collecting, analyzing, summarizing and evaluating various alternative courses of action. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Certification in management or cost accounting requires education and expertise in accounting.
 
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