A condition in a transfer of a present or future interest that refers to a personâs death âwithâ or âwithoutâ issue, or to a personâs âhavingâ or âleavingâ issue or no issue, or a condition based on words of similar import, is construed to refer to that personâs being dead at the time the transfer takes effect in enjoyment and to that person either having or not having, as the case may be, issue who are alive at the time of enjoyment.
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