all=cation is by family, e.g., if there were two children, each child's family g=ts half, regardless of the number of grandchildren in each family (Massachu=etts intestacy law is different in that regard, but it does not use the same terminology in that context). A=ain, even if the issue would otherwise

tribution),=since we don't want any resolution to constitute an impermissible disp=sition of a marital trust, as that would trigger very substantial Massachu=etts and federal estate taxes, interest and penalties, based on the retroa=tive disallowance of the marital deduction taken at the time of Carol Cho