If you expect your estate to have a significant estate tax liability at your death and you want to avoid unintended consequences, be sure to include a well-drafted tax apportionment clause in your will or revocable trust. This clause specifies how the estate tax burden will be allocated among beneficiaries. One apportionment option is to have all taxes paid out of assets passing through your will. Beneficiaries receiving assets outside your will (such as IRAs or life insurance proceeds) won’t bear any tax burden. But other options might better fit your wishes.  Call us for questions about taxes and estate planning.