Estate Tax Apportionment Clause

What is it?

This clause determines how estate taxes will be paid—whether from the general estate, from specific bequests, or proportionally among beneficiaries. Without this clause, state default rules apply.

Why is it important?

Without clear direction, estate taxes could disproportionately burden certain beneficiaries. This clause ensures taxes are paid fairly according to your wishes, whether you want the residuary estate to bear all taxes or each beneficiary to pay their share.

Example Language

All estate, inheritance, and death taxes attributable to property passing under this Trust shall be paid from the residuary Trust Estate without apportionment, and no beneficiary shall have any right of contribution or reimbursement.