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use property in the revocable trust to pay these expenses. If
decedent had anticipated the inclusion of the notice trusts in
the estate, he might or might not have included Article 4.1. But
the issue is not whether decedent might have done things
differently if he had known what we now know. We must apply the
terms in the trust instrument as written and not speculate as to
what decedent might have done under different circumstances. See
Larison v. Record, 512 N.E.2d 1251, 1253 (Ill. 1987); In re
Estate of Cancik, 476 N.E.2d 738, 741 (Ill. 1985); Hampton v.
Dill, 188 N.E. 419, 421 (Ill. 1933). Decedent was extremely
intelligent, effective in his business activities, and
financially successful. The very best financial and estate
planning resources were available to him. This is surely an
appropriate case in which to apply the terms of the trust
instrument as written and to refrain from providing a belated,
court-made, opportunity to make choices differently.
We conclude that decedent’s trust instrument provides that,
if the residue of his probate estate is insufficient to pay
Federal estate tax, Federal estate tax is payable from property
in the revocable trust that would otherwise pass to decedent’s
surviving spouse.
4. Whether Decedent’s Intent Regarding the Source of
Payment of the Federal Estate Tax, as Stated in the
Trust Instrument, May Be Considered
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