Determining distribution when one-fifth of the remainder after the bequest is excepted, and the entire estate is bequeathed one-third.

Primary text

If one-fifth of what remains after the one-third bequest is excepted, the procedure is similar to the previous case, except one adds one and one-fifth shares to the sons' shares and multiplies, resulting in sixty-three units. The first trustee receives eleven units, and two units are reserved from that amount, being one-fifth of the remainder (which is one-third of the estate), leaving nine units for the first trustee. The testator's heir receives twenty-one units, leaving thirty-three units, so each son receives eleven units.