[§560:3-1303] Apportionment by will or other dispositive instrument. (a) Except as otherwise provided in subsection (c), the following rules shall apply:
(b) Subject to subsection (c), and unless the decedent expressly and unambiguously directs the contrary, the following rules shall apply:
(c) A provision that apportions an estate tax shall be deemed ineffective to the extent that it increases the tax apportioned to a person having an interest in the gross estate over which the decedent had no power to transfer immediately before the decedent executed the instrument in which the apportionment direction was made. For purposes of this subsection, a testamentary power of appointment is a power to transfer the property that is subject to the power. [L 2023, c 158, pt of §5]