• James D. Lynch

Does your will have an apportionment clause?

Updated: Mar 13, 2018

An apportionment clause is a clause in a will that specifies how the estate taxes are to be paid.


If a will does not include an apportionment clause, the state law of the testator's domicile will determine the apportionment. This could drastically change the distributions to the beneficiaries that the testator had intended.


For example, some states place the burden of estate taxes on the "residuary" (i.e. after the testator has listed specific gifts in the will, the assets that are left over are known as the residuary). The residuary can be a substantial portion of the testator's assets and therefore may be granted to someone important, such as the surviving spouse or children. In this case, the failure to include an apportionment clause in the will may place the spouse or children in a position of undue hardship if the residuary is solely responsible for the estate taxes.


If you have questions about your will or your will is in need of an update, please contact us and speak to one of our professionals.



  • LinkedIn Social Icon
  • Facebook Social Icon
  • Twitter Social Icon
  • alignable_square
  • Yelp Social Icon
  • avvo
  • Justia-Icon
  • lawyer_com favicon
  • taxbuzz
  • ptin-seal
  • 170927-usnsquarelogo-design
  • favicon-32x32
  • mail icon

Law Office of James D. Lynch, PLLC

3000 Joe Dimaggio Blvd #90, Round Rock, TX 78665

info@jimlynchlaw.com

(512) 745-6347

(714) 745-3875

©2020 by Law Office of James D. Lynch, PLLC. The information contained in this website is for informational purposes and is not to be considered legal advice.  Any correspondence between you and the Law Office of James D. Lynch is not intended to create an attorney-client relationship.  Please do not send confidential information to us until after an attorney-client relationship has been established by an engagement letter signed by the proposed client and our attorney.