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ARTICLE VII - INCOME AND PRINCIPAL AFTER DEATH
A. Marital Share.
If Grantor's spouse survives Grantor, Trustee, as Soon as
it is reasonably feasible, shall distribute outright to Grantor's
spouse, the following sum from the assets of the residuary Trust
Estate. Said sum, together with the total of all other amounts
allowed as a marital deduction in the federal tax proceedings re-
lating to any estate, shall equal the maximum allowable marital
deduction as finally determined in such proceedings. However,
this sum shall be reduced by an amount, if any, needed to increase
Grantor's taxable estate to the largest amount which, after allow-
ing for the unified tax credit which has not been transferred by
Grantor for transfers made during his lifetime and any other allow-.
able credits and deductions, will result in no federal estate tax
imposed on Grantor's estate.
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Subject to the limitations hereafter stated, Trustee shall
~ have absolute discretion in selecting the assets to be allocated
to Grantor's spouse, without obligation to make a ratable apportion-
ment of all assets available to satisfy this transfer; and said sum
may be in. cash, in kind or part of each. In setting aside these
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assets, Trustee shall value any distribution in kind at the value
of said asset as of the date or dates of distribution.
In no event, however, shall Trustee transfer to Grantor's
spouse any asset that fails to qualify for inclusion in the marital
deduction allowable in computing federal estate taxes; nor shall
Trustee transfer any asset that is not included in Grantor's gross
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