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...Internal Revenue Code (relating to property to which I had a qualifying income interest for life) applies, the executor shall not recover the amount that my estate is entitled to recover under section 2207A of the Internal Revenue Code from the person or persons recieving that property. .......What in the world does that mean?!? Please help Thank you-Before this it said, Anything under this Will to the contrary not withstanding, the executor is prohibited from using any distributions from a retirement plan otherwise excluded from federal tax under internal revenue code section 2039(b) to pay inheritance, estate, or other death taxes, or interests or penalties, or to pay debts or administration expenses of my estate or to make any payment to or for the benefit of my estate.. ......Does this mean she has a retirement plan or some type of an IRA account?