Fractional share formula.

I give the residue of my estate excluding any property over which I have power of appointment, which power I decline to exercise, to _________ Bank, of _________, Illinois, (and _________) as trustee, to be held, managed and distributed as the trust estate upon the following terms and conditions:

1. If my wife survives me, the trustee shall set aside as a separate trust (hereinafter called "Trust A") a fraction of the marital trust property. "Marital trust property" means any trust property which would qualify for the federal estate tax marital deduction if passing outright to my wife. The numerator of the fraction shall be equal to the maximum marital deduction available to my estate as determined for federal estate tax purposes, less the amount, if any, necessary to result in the tax imposed on my estate being equal to the sum of the unified credit available to my estate and the credit for state death taxes (to the extent the use of such state credit does not increase the death tax payable by my estate).

2. The balance of the trust estate, or all thereof if my wife does not survive me, shall be held as a separate trust (hereinafter referred to as "Trust B").