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marital deduction and thereby decrease estate taxes. To achieve
this result, petitioner contends that Article 4.1 applies only if
decedent’s wife predeceased him because, under those
circumstances, there would be no marital deduction. Inherent in
petitioner’s position is the contention that the notice trusts
bear the burden of the Federal estate tax.
We disagree. First, Article 4.1 does not say that it
applies only if decedent’s wife did not survive him. We must
give effect to Article 4.1 as written, and we do not read into it
a requirement that decedent’s wife predecease him. Second,
petitioner’s position that the notice trusts must pay the Federal
estate tax because decedent intended to minimize Federal estate
tax by maximizing the marital deduction overlooks the fact that
Article 4.1 of the trust instrument provides that the estate tax
is payable from the revocable trust. Under petitioner’s
interpretation, Article 4.1 is given no effect. This is contrary
to Illinois law, which requires that we give effect to all
provisions of decedent’s trust instrument. Harris Trust & Sav.
Bank v. Donovan, 582 N.E.2d 120, 123 (Ill. 1991); In re Halas,
470 N.E.2d 960, 964 (Ill. 1984). We must assume that decedent
intended both Articles 3.2 and 4.1 to be given effect.
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