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A. Upon the death of the Grantor, the balance of the
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~~Trust Estate, augmented by any additions from the Grantor's
~Estate, shall be u~sposed of as provided in this paragraph
~'FOURTH.
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~ (a) Disposition of Items Not Included in Grantor's
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~IGross Estate for Puraoses of the Federal Estate Tax.
There shall be allocated to a separate account (known
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;~as the Segregated Asset Account? any asset or assets (or any
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;;interest therein) which are not included in the Grantor's gross
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~,QState, in whole or in part, such as an interest in a qualified
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~;pension, profit sharing or stock bonus plan or an individual
''retirement account, for purposes of the~federal estate tax. Such ~
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~ismounts sha11 be held, administered and disposed of in accordance
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, i~with the provisions of this Agreement relating to othe~ than the
` ; MARITAL TRUS~ . •
. (b) Share of Residue Passinq to•RESIDUARY TRUST.
If the Grantor's spouse shall survive the Grantor, then
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~;as soon after the death of the Grantor as the Trustee det€rmin€o
~~to be practicable, th~ Trustee shall allocate to a separate trust
;~to be known as the RESIDUARY.TRUST, to be held, administered and
;;disposed of in accordance with the provisi.ons of Paragraph SIXTH
!:hereof, an amount, if any, equal to the highest taxable Estate
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;~for purposes of the Federal Estate Tax, which, after the appropr-
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iate credit for State death taxes paid and after givinq effect to
" the unified credit available to the Grantor's Estate, wi].1
produce a Federal Estate Tax payabZe to the United States of zero
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;1 reduced by the sum of (1) non-deductible principal expenditures ~
from the Grantor's Estate and the Trust Estate, (2) principal ;
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r; expenses of the Grantor's Estate and the Truat Estate which were
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