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Table of Estimated Values If the total estimated value of the assets eligible for the special rule under Reg. section 20.2010-2(a)(7)(ii) is more than: But less than or equal to: Include this amount on lines 10 and 23: . . . $0 $250,000 $250,000 $250,000 $500,000 $500,000 $500,000 $750,000 $750,000 $750,000 $1,000,000 $1,000,000 $1,000,000 $1,250,000 $1,250,000 $1,250,000 $1,500,000 $1,500,000 $1,500,000 $1,750,000 $1,750,000 $1,750,000 $2,000,000 $2,000,000 $2,000,000 $2,250,000 $2,250,000 $2,250,000 $2,500,000 $2,500,000 $2,500,000 $2,750,000 $2,750,000 $2,750,000 $3,000,000 $3,000,000 $3,000,000 $3,250,000 $3,250,000 $3,250,000 $3,500,000 $3,500,000 $3,500,000 $3,750,000 $3,750,000 $3,750,000 $4,000,000 $4,000,000 $4,000,000 $4,250,000 $4,250,000 $4,250,000 $4,500,000 $4,500,000 $4,500,000 $4,750,000 $4,750,000 $4,750,000 $5,000,000 $5,000,000 $5,000,000 $5,250,000 $5,250,000 $5,250,000 $5,500,000 $5,500,000 $5,500,000 $5,750,000 $5,750,000 $5,750,000 $6,000,000 $6,000,000 $6,000,000 $6,250,000 $6,250,000 $6,250,000 $6,500,000 $6,500,000 $6,500,000 $6,750,000 $6,750,000 $6,750,000 $7,000,000 $7,000,000 $7,000,000 $7,250,000 $7,250,000 $7,250,000 $7,500,000 $7,500,000 $7,500,000 $7,750,000 $7,750,000 $7,750,000 $8,000,000 $8,000,000 $8,000,000 $8,250,000 $8,250,000 $8,250,000 $8,500,000 $8,500,000 $8,500,000 $8,750,000 $8,750,000 $8,750,000 $9,000,000 $9,000,000 $9,000,000 $9,250,000 $9,250,000 $9,250,000 $9,500,000 $9,500,000 $9,500,000 $9,750,000 $9,750,000 $9,750,000 $10,000,000 $10,000,000 $10,000,000 $10,250,000 $10,250,000 $10,250,000 $10,500,000 $10,500,000 $10,500,000 $10,750,000 $10,750,000 $10,750,000 $11,000,000 $11,000,000 $11,000,000 $11,180,000 $11,180,000 $11,180,000 $11,400,000 $11,400,000 $11,400,000 $11,580,000 $11,580,000 $11,580,000 $11,700,000 $11,700,000 $11,700,000 $12,060,000 $12,060,000 Instructions for Form 706 (Rev. 09-2022) -19-