TENNESSEE DEPARTMENT OF REVENUE
                                   INHERITANCE TAX RETURN SCHEDULE
                                   TRANSFERS DURING DECEDENT'S LIFE
  SCHEDULE G
           INH
           301

  ESTATE OF                                                    DECEDENT'S SOCIAL SECURITY NUMBER

  1.    Did the decedent make any transfer during life that was more than three (3) years prior to date of death; by
        trust or otherwise, other  than bona fide sales for an adequate and full consideration?
        Yes                    No
  2.    If yes, furnish the following information for all such transfers:

           2a. Date            2b. Amount or Value                         2c. Character of Transfer

  3.    Did the decedent create any trusts during life?                                        Yes    No
        If yes, attach copy of trust instrument.
  4.    Did the decedent make any transfer within three (3) years immediately preceding        Yes    No
        death?
        If yes, furnish the following information:
  4a. Date   4b.  Description of Assets and Transaction   4c.  Value of Transfer Less Consideration   4d.  Total Gifts
                                                                 Furnished

  5.    Total Taxable Gifts (use back for worksheet if necessary)
  6.    If a Tennessee Gift Tax Return(s) was filed with respect to any of the items above state the year(s).

        __________     __________     __________     __________     __________     __________     __________

  7.    If Tennessee Gift Tax was paid on a transfer within three (3) years immediately preceding death, furnish the
        following information.

  7a. Period Covered                     7b. Payment Date                   7c. Total Tax Paid

  8   . Total (Add Lines 5 and 7c, enter here and also on Page 3, Line 7-G)

RV-F1400701                                                                                                  INTERNET (1-98)