Section 2-1.8. Apportionment of federal and state estate or other death taxes;

fiduciary to collect taxes from property taxed and transferees
            thereof
    (a) Whenever it appears in any appropriate action or proceeding that a
  fiduciary has paid or may be required to pay an estate  or  other  death
  tax,  under  the  law  of  this state or of any other jurisdiction, with
  respect to any property required to be included in the gross tax  estate
  of  a  decedent under the provisions of any such law (hereinafter called
  "the tax"), the amount of the tax, except in a  case  where  a  testator
  otherwise  directs in his will, and except where by any instrument other
  than  a  will  (hereinafter  called  a  "non-testamentary   instrument")
  direction  is  given for apportionment within the fund of taxes assessed
  upon the specific fund dealt with in such  non-testamentary  instrument,
  shall be equitably apportioned among the persons interested in the gross
  tax  estate,  whether  residents or non-residents of this state, to whom
  such property is disposed of or to  whom  any  benefit  therein  accrues
  (hereinafter  called  "the  persons  benefited")  in accordance with the
  rules of apportionment herein set forth, and the persons benefited shall
  contribute the amounts apportioned against them.
    (b) Unless otherwise provided, when a disposition is made by which any
  person is given an interest in income or an estate for years or for life
  or  other  temporary  interest  in  any  property  or  fund,   the   tax
  apportionable  against such temporary interest and the remainder limited
  thereon is chargeable against and payable out of the principal  of  such
  property  or  fund without apportionment between such temporary interest
  and remainder. The provisions  of  this  paragraph  apply  although  the
  holder of the temporary interest has rights in the principal, but do not
  apply to a common law annuity.
    (c)   Unless  otherwise  provided  in  the  will  or  non-testamentary
  instrument, and subject to paragraph (d-1) of this section:
    (1) The tax shall be apportioned among the persons  benefited  in  the
  proportion  that  the value of the property or interest received by each
  such person benefited bears to the  total  value  of  the  property  and
  interest  received  by  all  persons  benefited,  the  values as finally
  determined in the respective tax proceedings being the values to be used
  as the basis for apportionment of the respective taxes.
    (2) Any exemption or deduction allowed under the law imposing the  tax
  by  reason  of  the relationship of any person to the decedent, the fact
  that the property consists of life insurance proceeds or the  charitable
  purposes  of  the  gift shall inure to the benefit of the person bearing
  such relationship or receiving such  insurance  proceeds  or  charitable
  gift, as the case may be.
    (3)  Any  deduction  for  property previously taxed and any credit for
  gift taxes paid by the decedent  shall  inure  to  the  benefit  of  all
  persons  benefited  and the tax to be apportioned shall be the tax after
  allowance of such deduction or credit.
    (4) Any interest resulting from the late payment of the tax  shall  be
  apportioned in the same manner as the tax and shall be charged wholly to
  principal.
    (5)  Any  discount allowed for prepayment of the tax shall be credited
  wholly to the principal of the funds contributing the  moneys  used  for
  prepayment in proportion to the contribution made.
    (d)  Subject  to subparagraphs (1), (2) and (3) of this paragraph, any
  direction as to apportionment or non-apportionment of the  tax,  whether
  contained  in  a  will or a non-testamentary instrument, relates only to
  the property passing thereunder, unless such will or instrument provides
  otherwise.

    (1) Any such direction in a will which is later in date than  a  prior
  non-testamentary  instrument  and  which  contains  a contrary direction
  shall govern provided that the later will  specifically  refers  to  the
  direction in such prior instrument.
    (2) Any such direction in a non-testamentary instrument which is later
  in  date  than  a  prior  will  or non-testamentary instrument and which
  contains a contrary direction  shall  govern  provided  that  the  later
  instrument  specifically  refers  to the direction in such prior will or
  instrument.
    (3) Any such direction provided in a non-testamentary instrument  only
  relates  to  the payment of the tax from the property passing thereunder
  and such direction shall not serve to  exonerate  such  non-testamentary
  property from the payment of its proportionate share of the tax, even if
  otherwise directed in that non-testamentary instrument.
    (d-1)(1)(A)  If  any part of the gross tax estate consists of property
  the value of which is includible in the gross tax estate  by  reason  of