UFN_GETGIFTAIDTRANSITIONALTAXRATE

            -- Note: Any changes made here should be made to UFN_GETGIFTAIDTRANSITIONALTAXRATE_INLINE

            CREATE function dbo.UFN_GETGIFTAIDTRANSITIONALTAXRATE
            (
                @TAXDATE as datetime = null
            )
            returns numeric(30,6)
            with execute as caller
            begin
                declare @TRANSITIONALRATE as numeric(30,6);

                select top 1 
                    @TRANSITIONALRATE = coalesce(TRANSITIONALRATE, 0)
                from dbo.GIFTAIDTAXRATE 
                where EFFECTIVEDATE <= @TAXDATE 
                order by EFFECTIVEDATE desc

                return @TRANSITIONALRATE
            end