Pecuniary fairly representative formula.

Article _________: If my wife/husband, _________, survives me, I give [her/him, outright and in fee,] [to the trustee hereafter named, in trust] that minimum amount of my estate (the "Marital Share") which, after satisfying all other nonresidual devises and taking into account all credits, deductions, and other tax preferences allowed to my estate for federal estate tax purposes (including the available unified credit), is necessary to increase the federal estate tax marital deduction sufficiently to eliminate or reduce to the lowest possible sum the [state and] federal estate tax liability of my estate [based on the assumption that my personal representative will elect for all of the property in this trust to be treated as qualified terminable interest property as defined in §2056(b)(7) of the Internal Revenue Code of 1986]. Only assets that qualify for the marital deduction are to be allocated to the Marital Share, and no property for which a tax credit is allowable for estate tax purposes, no life insurance policy insuring my wife/husband, nor any property that I have received from my wife/husband within one year prior to my death, is to be allocated to the Marital Share if other assets of my estate that qualify for the marital deduction are available. In determining the amount of this devise, the values as finally determined for federal estate tax purposes are to be used. In distributing the assets to satisfy this devise, however, the personal representative shall select assets, including cash, that are fairly representative of the appreciation or depreciation in the value of all property available for distribution, based on fair market values of these properties on the date or dates of distribution. If my wife/husband does not survive me, this devise of the Marital Share is to lapse.