Burch Estate

MacPHAIL, P. J.,

An exception has been filed to the statement of proposed distribution as set forth by the executor of the last will and testament of Rae Crum Burch, deceased. Briefs *311have been filed and arguments heard and the matter is now before us for disposition.

In her will testatrix provided, inter aha:

“FIFTH: I bequeath the remaining seventy per cent (70%) of the rest, residue and remainder of my estate, subject to the payment of all Pennsylvania inheritance taxes that may be due from my estate, in equal shares to the American Heart Association and the American Arthritis Association.”

Dece…