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agreement provides in paragraph 6.02B that any death taxes
that are certified for payment by the decedent's personal
representative "shall be paid first from the Trust
property which is subject to allocation under Article V";
that is, before the share of the charitable beneficiary is
determined. Therefore, any death taxes certified under
paragraph 1.03 of the will for payment from the trust
property are paid under paragraph 6.02B of the trust
agreement before the trust property is allocated between
the trust beneficiaries and, like the death taxes paid
from the decedent's residuary probate estate, reduce the
property allocated to the charitable beneficiary and,
thus, reduce the amount of the charitable deduction.
Based upon the foregoing,
Decision will be entered
under Rule 155.
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