EPTL §2-1.8 provides that, in the absence of a testamentary provision to the contrary, each beneficiary of a will shall be required to pay his pro-rata portion of estate taxes.1 What is also contemplated by this section, however, is the possible inclusion by a testator in his or her will of a tax apportionment clause in order to relieve certain of the named beneficiaries of the responsibility of paying their pro-rata share of such taxes.2
This is most usually accomplished by providing that all taxes due upon the death of the testator, whether passing by will or by operation of law, are to be paid from the residuary estate and not shared pro-rata by all beneficiaries.
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