Tax Apportionment Clause

Summary

This clause is a will provision directing the executor to apportion estate tax among all the individuals interested in the estate. It is not customized for any specific jurisdiction and may be modified for use in any will template, as appropriate. This clause includes practical guidance and drafting notes. While it is not required to include a tax apportionment clause in a will, in the absence of any such direction, the law of the relevant jurisdiction generally controls apportionment of the estate and other death taxes. See Modern Estate Planning § 61.03. If including a tax apportionment provision, be certain that the direction for the payment of taxes conforms with the client's estate planning objectives as such directive may have significant tax ramifications. For additional information on the federal estate tax, see Apportionment of Estate Tax and Payment of Estate Taxes.