Estate of Marion P. Bradford, Deceased, Lizette L. Pryor, Executrix - Page 31

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             were specifically bequeathed to the decedent's sister                    
             (paragraph 5.02).  It then directs the successor trustee,                
             in paragraph 5.03, to allocate one-half of the "remaining"               
             trust assets or property to a private charitable foundation              
             for the benefit of the charitable beneficiary.  Paragraph                
             5.03 directs the charitable foundation to hold the church's              
             share for 5 years before distributing it in fee to the                   
             church.  Finally, paragraph 5.04 directs the successor                   
             trustee make a distribution of property to the non-                      
             charitable beneficiary "upon the death of the Grantor."                  
             The trust agreement describes the share of the                           
             noncharitable beneficiary which is to be distributed                     
             upon the decedent's death as:  "the remaining trust                      
             property which remains after providing for all previous                  
             distributions and for payment of all expenses of                         
             administering such Trust in accordance with provisions                   
             of paragraph 6.02 herein for bequests, debts, expenses,                  
             and taxes of Grantor's estate".  Thus, in computing the                  
             one-half share to be distributed to the noncharitable                    
             beneficiary 5 years before the charitable beneficiary                    
             is to receive its share, paragraph 5.04 requires that the                
             decedent's bequests, debts, expenses, and death taxes be                 
             taken into account.  It appears that the trust agreement                 

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