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ship, or such child’s estate, as the case may
be, shall be responsible for the payment of
any such remaining taxes.
(b) Except as provided in subparagraph (c) below,
I direct that any taxes which may be assessed
or imposed by Section 2035(c) of the Internal
Revenue Code, as amended, or corresponding
provision of state law, including any inter-
est or penalties thereon, as a result of any
gift tax paid or payable with respect to any
interest in any limited partnerships estab-
lished 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. In the
event there are insufficient assets in a
limited partnership established 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 responsible 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
for a child of mine * * * then I direct that
all gift, estate, generation-skipping trans-
fer, 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, or was the subject of such
gift, as the case may be. In the event there
are insufficient assets in a limited partner-
ship established for a child of mine to pay
such taxes, then the child of mine who re-
ceived such gift, or whose limited partner-
ship received such contribution, or such
child’s estate, as the case may be, shall be
responsible for the payment of any such re-
maining taxes.
(d) I direct that all other estate, generation-
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