Tax Apportionment

Issue With regard to estate tax, does: 1. each beneficiary’s gift get reduced for his or her “fair share,” or 2. it get paid under normal abatement order?

EC Chapter 124 Apportionment presumed. Covers both probate and non-probate assets. Testator can provide otherwise in will.

Patrick v. Patrick – p. 163 “All taxes * * * which may be payable by reason of my death * * * shall be charged against and paid out of my estate.” Issue: Is this language enough to trigger non-apportionment? Yes. No. Court did not answer this question.