Loading...
HomeMy WebLinkAbout2417 3 A . t ~g 30 (a) the numerator of the fraction shall be the maximum marital deduction allowable in determining the federal estate tax payable by reason of my death, minus the value for federal estate tax purposes of all items included in my gross estate for such purposes which qualify for such deduction and which pass or have passed from me to my wife Catherine G. Ryan either under any other pro- visions of this will or in any other manner outside this will. (b) the denominator of the fraction shall be the value of my residuary estate. (c) for the purpose of formulating the fraction under subdivisions (a) and (b) hereof the numera- t 6 for and denominator shall be computed on the basis of values, including without limitation deductions, as finally deter- mined for federal estate tax purposes and for all other pur- oses of this subdivision 1 residuary estate shall be p ( ) my valued as of the date of its distribution, in whole or in part, as the case may be. The words "marital deduction", "gross estate", and "pass" herein shall have the meaning given to them by the provisions of the Internal Revenue I x ~ 3. U ~ EU,riX ~ PACE~~,~, _ +41 y _ t Y_'r 7 ~ . W - x