The unified credit applicable exclusion amount was scheduled to increase from $675,000 in 2001, to $700,000 in 2002 and 2003, $850,000 in 2004, $950,000 in 2005 and $1,000,000 in 2006. I.R.C.§ 2010. Under the 2001 Act, the unified credit applicable exclusion amount for federal estate tax purposes rises to $1,000,000 in 2002, $1,500,000 in 2004, $2,000,000 in 2006 and $3,500,00 in 2009. Act Sec. 521(a), amending I.R.C. § 2010.