(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. (2) A fiduciary may withhold from a distributee the estate tax apportioned to and the estate tax required to be advanced by the distributee. (3) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the estate tax apportioned to and the estate tax required to be advanced by the distributee.
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