TENNESSEE DEPARTMENT OF REVENUE
              INHERITANCE TAX RETURN SCHEDULE
              POWERS OF APPOINTMENT
SCHEDULE H
   INH
   301

ESTATE OF                              DECEDENT'S SOCIAL SECURITY NUMBER

                                                                                                                                                      YES    NO
1a. Did the decedent, at any time, possess a general power of appointment? ..................................................

1b. If yes, and the decedent received the power from a spouse, was power created under a will
   probated before November 1, 1978? ............................................................................................................

2. Did the decedent, by will or otherwise, at any time exercise or release (to any extent) a
   general power of appointment? .....................................................................................................................

3. Did the decedent at any time act as trustee or hold a beneficial interest or power in a trust? ....................

Copies of the instrument conferring the power upon the decedent or the instrument under which the power was
excercised must be filed with the return. All assets included on this schedule must be described  and itemized in
detail.

Item No.      Description  and Details Accrued Interest                                                    Alternate Value at Date of Death
                                       or Income                                                            Value

4. Total ..................................................................................................
5. Total (From any attached sheets) ....................................................
6. Total (Add  Lines 4 & 5, enter here and also on Page 3, Line 8-H) .

RV-F1400801                                                                                                          INTERNET (1-98)