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;the amount by which the maxinum marital deduction available to !
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~~the Settlor's estate excee~s the agrregatc value of ~-tll interests
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1i in property which pass or h:~ve ~:assed to thr Settlor's said wife
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~~within the meaning of Sc~ctior. 2056 of the Internal Revenue Code, I
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~~as amended anc', in force at the Settlor's death, other than by the ~ n
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ij provisions of this ~aracrrant~. 7'he valuation. finally determined t
• ~~in the proceedinns to fi.x. the liability of the Settlor's estate
~~for Federal estate tax shall be conclusive in determining the
j amount to be allocates? as aforesaid. The c?ecision of the Trustee
as to the property to Le allocated to the Marital Trust shall be
.`.ifinal and conclusive anc? bins?ira upon all interested persons, ~
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!sprovidec: that there may not be allocated to the Marital Trust any
ii property as to which the marital deduction is not allowable, and i
;,that in distriL~utinn assets in kind to tt~e Marital Trust, the
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;Trustee shall value such assets at their respective values on the
;date or dates of their respective ~?istribution. The "r~ar.ital
e?ec~uetion" referrec' to herein is tre c?eduetion allowed in deter-
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mining the Fec'eral estate. ta:: fc~r pror:ert~~ r.assing to a surviving i
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•l spouse under the Internal Rever_ue Coc:e in effect at .the time of
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I~the Settlor's death (presently Section 2056 thereon). The Trustee i
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shall have witL respect to tt~e h'arital Trust all FoF~ers and cis-
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a • }'ierei ri aril' Ot~?C-rwi. F confe•rrr c: u~Cr i ~r_Cept any po:;L'r '
cre~ior~~ _ . 't,
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or discretion w}:ich woulr. c'.isaualify the t%arital Treat from being `
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jthe basis of a marital deduction. TY':e Trustee shall pay to the
'jSettlor's•said wife at least annually durinc• her lifetime the net
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income of the t•~arital. Trust, toarther ~-ith suc1~ portions of the _
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itprincihal as thr "'rnstee ma~? at amp time ter. times ir. its uncon-
trolled discretion, c;c~er^ r~ecessarv or ac?viGa!:le for her comfort,
~~sunport, maintenance, health or welfare. She shall have alone
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nand in all events the no~~er to apr.oint t~ her estate or to any
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~~other person or er.tit~~, t•y her ~~il? c~xeci:tec: aFtcr the Settlor's i
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:'death anc7 specificr~ll}' re`errinc~ to tl•~e ererciGe of tris pocaer,
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all or the ccr,~us of the "arital_ :'rust arc ~~11 of the incar~e
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r .'thereof accrues to t~:e c?ate of .per c'eath, r~hFt`~er. or not then i. r.
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the cossession of ti:e~ Trustee. C~nor, her Gee t-!~ the t"arital Trust ~
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''shall terminate anc~ t'~crettnor. the 7'rtistec~ shall transfer and nay I i
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over t~ her excci~tors or ~~~-~^inistratorc frc~*~ that r.ortion of the ~
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