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Residuary Clause |
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A provision in a will that disposes of property not expressly disposed of by other provisions of the will. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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The IRS interpreted applicable state law (Florida) to require estate taxes to be paid out of the residuary probate estate before funding any residuary clause bequests; thus, the amount passing to the surviving spouse had to be reduced for taxes. Or, the decedent could have forgotten to change his designation of plan beneficiary or his will residuary clause when he remarried, so that the assets end up with his children or former spouse. |
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