Estate of Mildred Green, Deceased, Thomas R. Green, Executor - Page 13

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          transfer in trust for the grandchildren.                                    
               The estate argues that decedent’s will fails to instruct the           
          executor not to “charge” the GST tax to the trusts for the                  
          grandchildren, as the estate contends the language of section               
          2603(b) contemplates it must.  Contrary to the estate’s argument,           
          section 2603(b) does not require any specific language to elect             
          out of the general apportionment scheme of that section, except             
          for a specific reference to the GST tax.  It is sufficient that             
          decedent’s will made manifest her intent to elect out of the                
          general, statutory apportionment scheme and made a specific                 
          reference to the GST tax.  Cf. Estate of Monroe v. Commissioner,            
          104 T.C. 352, 363-365 (1995), revd. and remanded on another                 
          ground 124 F.3d 699 (5th Cir. 1997).                                        
               The estate contends that the will provision relating to GST            
          tax is “unclear and contradictory”.  The estate claims that if              
          the GST tax is paid out of the estate and charged to the                    
          charitable bequest, “the charitable deduction would go down, the            
          estate taxes would consequently go up and the bequest to the                
          grandchildren would go down by their share of the additional                
          estate tax, which would ‘reduce’ the bequest to the grandchildren           
          in contravention of the express language of the GST Tax                     
          Provision.”   We are unpersuaded by the estate’s argument, which            
          seems to us more “unclear and contradictory” than the will                  
          provisions in question.  The estate’s argument, focusing on the             






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