not then living. B. Two-thirds thereof (or all thereof if none of Judy or her descendants is then living) will be distributed in equal shares to Debra's brothers, Bruce, John, Richard and Anthony, with the share for any deceased brother passing to his descendants. IV. Trustees. A. Barry J. Cohen

to a trust to protect it from future GST taxes. Unless Congress acts to change the law, this amount will be reduced in 2013 to about $1.43 million. Debra's GST exemption will be allocated automatically to the trust to shield from the GST tax those assets that may pass from the trust directly to your gra