(1) Specifically authorizes a fiduciary to satisfy a legacy or transfer by selection
and distribution of assets in kind; and
(2) Provides that the value of the assets to be distributed shall be determined by
reference to their value for purposes of payment of federal estate taxes, the fiduciary
shall distribute assets, including cash, having an aggregate fair market value at
the date or dates of distribution amounting to no less than the amount of the legacy
or transfer as finally determined for federal estate tax purposes unless the will
or other governing instrument expressly directs to the contrary.
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