Category Archives: Tax Apportionment Clause

Surrogate Finds Tax Apportionment Clause “Beneficial Disposition” Under EPTL 3-3.2(a)(1)

Posted on March 15, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

Manhattan Surrogate Glen, in a case of first impression, held that the named beneficiary of a life insurance policy passing outside the probate estate, who was also one of two witnesses to the will, was liable for his proportionate share … Continue reading →

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