A Will with a specific legacy of “all of my shares to be divided equally between X and Y” if X and Y choose to have the shares transferred to them rather than sale of the shares and would like to try to agree between them who will take which shareholdings, how do the executors come to a fair split of the shares, do they use the date of death values or do they need to obtain updated share values for agreeing the division of the shares between the beneficiaries before transferring them?