In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for “$3,500,000” the following amount: 2002 and 2003 $1,000,000 2004 1,500,000 2005 1,500,000 2006, 2007, and 2008 2,000,000 2009 and thereafter 3,500,000
Click to view table.