The tax clause in the will directed that the estate and inheritance taxes payable “with respect to property or interests passing my will” were to be paid from the residue without apportionment, and so under 72 P.S. § 9144(f), the inheritance tax on the individual retirement accounts that were not part of the estate must be paid by the beneficiaries of those accounts and not from the residue of the estate. In re: Estate of J. Vincent Bavol, ___ A.3d ___, 2023 PA Super 138 (7/28/2023).