A more thorough explanation:

A tax-apportionment clause is a provision in a will that specifies how inheritance and estate taxes should be paid. This clause helps to ensure that the burden of paying these taxes is distributed fairly among the beneficiaries of the estate.

For example, a tax-apportionment clause might state that all inheritance and estate taxes should be paid out of the residuary estate, which is the portion of the estate that remains after specific bequests have been made to individual beneficiaries. This means that each beneficiary would be responsible for paying a portion of the taxes based on the value of the assets they receive from the estate.

Another example of a tax-apportionment clause might specify that taxes should be paid out of the assets that are subject to the tax. For instance, if a particular asset is subject to a state inheritance tax, the tax-apportionment clause might state that the tax should be paid out of that asset rather than the residuary estate.

These examples illustrate how a tax-apportionment clause can help to ensure that taxes are paid fairly and equitably among the beneficiaries of an estate.