In Estate of McNicholas v. State of Indiana, 580 N.E.2d 978, 983 n.10 (Ind. Ct. App. 1991), the decedent's will specified that her entire estate was to pass to her three daughters in unequal shares. See McNicholas, 580 N.E.2d at 979. The three daughters subsequently entered into a settlement agreement, dividing the Estate property into three equal shares. Id. After determining that the settlement agreement did not alter the calculation of inheritance tax, the Indiana Court of Appeals noted that based on the specific facts of that case, the distribution effected by the settlement agreement could have also been accomplished had the daughter, who received the larger interest, made a partial disclaimer of her interest. Id. at 983 n.10. The Indiana Court of Appeals explained the rationale for basing inheritance and succession tax calculations on the amount that would have passed under a will and not what was actually received pursuant to a family settlement agreement: the majority view appears to be that the tax is computed in accordance with the terms of the will. Courts taking this position reason that the tax is fixed at the time of the death of the testator, and since a will cannot be changed by agreement entered into after the testator's death, property passing under such an agreement is not inherited, but passes by an assignment from living persons of their rights under the will. Id. at 983 n.9.