1. Tax Apportionment

2. 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?

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

4. Patrick v. Patrick – p. 150
“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.