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HomeMy WebLinkAbout2140,, ~ ' ~ shall divide the principal of the trust ~includinq any amounts which may be added thereto under the last will and testament of the Grantor) iato two parts, a "~ife's Part' and a "Family Part", to be determined as followss (A) The "Wife's Part" shall consist of a fraction of the entire principal of the trust (i.e., before any deduction therefrom for the payment of any debts of the Grantor, or funeral expenses or expenses of administration of his estate, or estate, inheritance, legacy, successions transfer or like taxes, state or federal, including any interest and penalties thereon, becoming payable because of the death of the Grantor all of which, if payable by the Trustee hereunder, shall be payable from and chargeable only to the property coanposinq the 'Vineyard Family Trust") determined as follows: (i) The numerator of said fraction shall be: a. fifty percent (50$) of the Grantor's adjusted gross estate as defined in the Internal~Revenue Code of 1954, or as it may be amended from time to time, and as finally determined for federal estate tax purposes; minus b. the aggregate value, as finally determined for federal estate tax purposes, of all properties and insurance (other than properties 4. soo~~79 X2138