If your gifts above the exclusions started in 2001, the lifetime exemption has increased as follows:
Historical Federal Gift Tax Lifetime Exemptions and Rates
Year Gift Tax Exemption Top Gift Tax Rate
1997 $600,000 55%
1998 $625,000 55%
1999 $650,000 55%
2000 $675,000 55%
2001 $675,000 55%
2002 $1,000,000 50%
2003 $1,000,000 49%
2004 $1,000,000 48%
2005 $1,000,000 47%
2006 $1,000,000 46%
2007 $1,000,000 45%
2008 $1,000,000 45%
2009 $1,000,000 45%
2010 $1,000,000 35%
2011 $5,000,000 35%
2012 $5,120,000 35%
2013 $5,250,000 40%
2014 $5,340,000 40%
2015 $5,430,000 40%
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