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ILLUSTRATION 1- A SINGLE CITIZEN DECEDENT DIED LEAVING
THE FOLLOWING GROSS ESTATE AND DEDUCTIONS:
Philippines Japan Total

Gross Estate 10,000,000.00 2,500,000.00 12,500,000.00

Funeral Expense 180,000.00 65,000.00 245,000.00

Judicial expense 40,000.00 30,000.00 70,000.00

Claims against the Estate 300,000.00 200,000.00 500,000.00

Losses 50,000.00 50,000.00 100,000.00

Family Home 1,200,000.00 1,200,000.00

Medical expense 150,000.00 450,000.00 600,000.00

Estate Tax Paid 50,000.00 50,000.00

 ILLUSTRATION 2- MR. A, CITIZEN DECEDENT, DIED LEAVING THE
FOLLOWING PROPERTIES AND ESTATE DEDUCTIONS
Mr. A Common Property Total

Properties in the Philippines 3,000,000.00 5,100,000.00 8,100,000.00

Properties in Egypt 3,000,000.00 3,900,000.00 6,900,000.00

World, Total 6,000,000.00 9,000,000.00 15,000,000.00

Philippines Egypt Total

Funeral Expense 250,000.00 250,000.00

Judicial expense 300,000.00 300,000.00

Indebtedness-Exclusive Property for PH, Common Property for Egypt 700,000.00 800,000.00 1,500,000.00

Losses-Common Property for PH, Exclusive Property for Egypt 200,000.00 100,000.00 300,000.00

Medical expense 250,000.00 250,000.00

Family Home-Common Property 1,500,000.00 1,500,000.00

Estate Tax Paid 260,000.00 260,000.00

END OF MEETING