Category Archives: Tax Apportionment Clause

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

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

Posted in Probate & Administration, Tax Apportionment Clause