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This gift followed major contributions to the center by other top Dell executives, totaling $15 million in bequests.
It stipulates that her co-op apartment, a few blocks from the restaurant, is to be sold to pay estate taxes and $230,000 in bequests.
"I've seen people try to leave 50 percent in bequests and that's a problem," said Keith Brandt, an adviser with Washington Wealth Management.
Ms. Kaufman's will ordered that the apartment be sold to pay estate taxes as well as $230,000 in bequests to four relatives and three longtime employees.
"It was the first decline in bequests since 1998," said Jeff Krehely, deputy director of the National Committee for Responsive Philanthropy.
Mr. Buffett and the younger Mr. Gates have both said they will give away most of their fortunes in bequests at death.
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The word pivotal has appeared in 2,490 New York Times articles in the past year, including on April 14 in "Bequest to the Boy Next Door," by Jim Koscs: The 1966 Cadillacs continued a creased design introduced the year before.
Mr. Koch, who lived in a rent-controlled apartment as a congressman and collected a $130,000 salary from the city during his last year as mayor, left the bulk of the $850,000 in specific bequests in his will, and an estimated $9 million to $10 million more, to his family.
For Williams, the plot of Tom Jones is based on a desire to link by marriage the two largest estates in Somersetshire; Clarissa is a similar exercise in consolidating bequests and upping rank.
The Community Service Society, a 150-year-old MandatheNew Yorky, and the New York Community Trust are battling over $8 million in past donations and an estimated $500,000 a year in future bequests.
Mr. Zabel said "a fair and generous settlement with the Madoff trustee" should still leave "hundreds of millions of dollars" to establish a new charitable foundation envisioned in the will and to pay more than $240 million in cash bequests.
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