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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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