State legislatures are catching the ball that the Federal legislature dropped in permitting the Federal estate and generation-skipping transfer (“GST”) taxes to lapse in 2010. New York and Florida are now among eighteen states that have enacted legislation that addresses the interpretation of dispositive instruments that include formula clauses. In New York, for decedents who die in 2010, any bequest that is based on the amount that can pass free of Federal estate or GST taxes shall be read as though the Federal law in effect on December 31, 2009 still applied. In Florida, a fiduciary or any beneficiary can bring an action to have a Court construe the document in accordance with the Settlor’s intent.