What is Apportionment Clause?
The provision in a Will or Revocable Living Trust governing the payment of estate tax at death, which allocates the tax burden among the residuary estate and the beneficiaries of the will.
Further Reading
For more detailed information, see our related Wills Trusts And Estates terms:
Pass the Bar, Guaranteed
BarPrepHero Premium offers the most complete collection of real bar exam questions licensed directly from NCBE (the organization that writes the exam).