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gift tax paid or payable with respect to any
interest in any limited partnerships estab-
lished by me for my children which were the
subject of any gifts made by me during my
lifetime, shall be paid out of and charged
equally against such limited partnerships,
and shall not be charged against the marital
deduction. In the event there are insuffi-
cient assets in a limited partnership estab-
lished by me for a child of mine to pay an
equal amount of such taxes, then the child of
mine who received a gift of an interest in
such limited partnership, or such child’s
estate, as the case may be, shall be respon-
sible for the payment of an equal amount of
any such remaining taxes.
(c) In the event the Internal Revenue Service or
any other taxing authority changes the value
attributable to (i) any assets I have con-
tributed to a limited partnership established
by me for a child of mine * * * then I direct
that all gift, estate, generation-skipping
transfer, inheritance, transfer, succession,
death, or similar taxes which may be assessed
or imposed as a result of such change in
value, * * * shall be paid out of and charged
against the limited partnership that received
such contribution * * * and shall not be
charged against the marital deduction. In
the event there are insufficient assets in a
limited partnership established by me for a
child of mine to pay such taxes, then the
child of mine who received such gift, or
whose limited partnership received such con-
tribution, or such child’s estate, as the
case may be, shall be responsible for the
payment of any such remaining taxes.
(d) I direct that all other estate, generation-
skipping transfer, inheritance, transfer,
succession, death, or similar taxes, includ-
ing any interest or penalties thereon, pay-
able by reason of my death * * * or assessed
or imposed with respect to my estate, or any
part thereof, whether or not passing under
this will, or any codicil thereto, including
all policies of insurance on my life, all
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