and course please answer any questions that you might have about it the fact the present facts are contained in one sense it's the first article of the will and there are some directions there through the jacket or the issue applies to every stage if it actually is relevant and it would always be barred if it is specifically for bar by the intention of the executor of the test ater express quite frankly language that has developed in the long line of david davis for years down the years or certainly no evidence and in the case about that because those gentlemen are around here to hands passing through has isn't something literal expression you know or something actually is in the hands of a person and that person doesn't want that you know it's a figurative way of speaking and you know executors don't match you know controlling or correcting you know having something to do with it and yes it does have to do with ownership of an asset or certainly isn't limited to probate my clients is taking a strict grammar approach to it passing from yes passing through its hands a propositional phrase and it would be used to define the last and s e that's closest to it and that would be taxes and so one way to read that sentence if you were an english teacher maybe or maybe a judge to the obligation being told that if there are ass as it passed your hands they have generated state taxes in a state federal state taxes illinois taxes that you are to pay those taxes it has in that sense it would have nothing to do with limiting the executors ability to utilize a document that will portman and black the assets outside of the probate estate in fact in this estate the exact year did collect  bills then it was improper to have the insurance company pay that claim that was filed in the estate that was for a asset that was not church policy was not a probate asset and you know that the reason that occurred is because it makes good sense and the executor has an obligation to do shiri obligation to do what's in the best interest of the estate and the put the essay first supposed to do we believe it would be responsible and really the only thing for the executor in this case to exercise the rights of exists under every portion of these beneficiaries we're not several hundred thousand dollars watch general you know it's it's awfully important because there are a number of ways that assets now transferred outside of a will and when there's a will connected with other vehicles to transfer s s it's important tax reform it includes some comments and some discussion some plans for state taxes but you know state taxes are important part of the state settlement and maybe an even more important part if they don't get together out there on increasing the exemption is going to apply to a lot more people and you know regardless of whether we're talking about something that applies only to or just age or not i think it's important to uniformly apply the law and in this case i think it's clear that it should be applied in this case at the trial level at the lower level  relied on that maybe he's in that case that was where the bad language was written specifically for that well in the word taxes which is a number of times if you read it to cite a simple sentence like this means in the instant case before taxes which is a number of times it was clear that somebody was trying to direct the executor what to do about taxes in this case we think that think that that passing through his hands fark may actually be a part of history and may have actually been created that i going which may have been created before federal state taxes they've actually come from the first does that mean that the property is subject to the power remains in the trust yes it does and i also like to point out relative to that and unfortunately here in this case you know the scene was his age had something to do with it just i understand there but the property subject to the power of it stays in the tru into the hands of literally the hands of the executor and to the executors checking it out and if it would have been done at the time those taxes were due would have then men you know the check would have then that the positives of the second account executive would have written a check to the internal revenue service and the only department revenue to pay those taxes that's already occurred the reason we're here is we're saying that should have happened it didn't happen that it should have happened to begin with passed the bar it's not a discretionary matter for the executor x to decide am i going to do it or am i not it's automatic it's mandatory and so the mandatory part comes from not just my three clients and so in that event the executor of this state would also have her share of that trust taxed or this equitable apportionment of cost comment that there may be a conflict of interest only helps explain why did things happen the way they did it's not the basis for playing at all efficiently by the language that was used all my estate taxes will be paid by my executor from the assets passing through it's what else can that mean and the the taxes shall be paid from the assets of the estate this is a position that was developed some years ago not long after mr i did the study at the time the issue arose she obtained a legal opinion from the trust  court sacked that we believe the word state used in the bill without a modifier means the assets passing over there with it should not be broadened to include assets not passing the well that's exactly e course whether or are you know that i i think we've explained where way that common sense tells you that a a three hundred thousand dollars check from the trust osha through the hands of the executor acts and you know if there is this mandate in an article first of the well why is there a insurance company pay is the wiser one is the common sense one is is the is the is what would be consistent with how the supreme court bill moyers has ruled in the past and inconsistent with what this will