Estate of Willis Edward Clack, Deceased, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative - Page 8

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          personal property and of the interest in the home to the                    
          surviving spouse under Article II, and the bequest of the Clack             
          Corp. stock to Richard E. Clack under Article III as having been            
          fully satisfied before determining the marital trust amount but             
          did not treat the payment of estate taxes under Article I,                  
          paragraph B as having been fully satisfied.                                 
               The coexecutors claimed a total marital deduction in the               
          amount of $4,460,101.18, composed of what they determined to be             
          the value of the marital trust property ($4,162,439.24), plus               
          certain joint property ($194,263.55), the bequest of tangible               
          personal property and the interest in the home ($42,075), life              
          insurance proceeds ($46,481.72), and retirement benefits                    
          ($14,841.67) passing to the surviving spouse.  Other than the               
          specific bequest of Clack Corp. stock to Richard E. Clack and a             
          payment of $25,953.51 to Robert A. Clack as the beneficiary of a            
          single premium annuity policy, all of the assets of decedent's              
          estate either passed directly to the surviving spouse                       
          ($297,661.94 by specific bequest or outside of probate) or were             
          treated by the coexecutors as part of the marital trust                     
          ($4,162,439.24 as QTIP election).  The coexecutors did not fund             
          the family trust.                                                           
               On the estate tax return, the total gross estate was valued            
          at $7,287,342.55.  The estate tax reported as due on the return             
          was $684,589.11.                                                            






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