[§560:3-1308]  Securing payment of estate tax from property in possession of fiduciary.  (a)  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.

     (b)  A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.

     (c)  As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee. [L 2023, c 158, pt of §5]