144. Funds which may or may not be portions.

A pecuniary legacy or annuity directed to accumulate may or may not be a portion, according to the circumstances of the case1. A provision for a portion is not constituted where the provision depends upon the trustees' discretion at a future date2, or by a provision directing additions of income to capital merely for the purpose of making one gift of an aggregate fund3. In the latter case, in which the accumulation is simply to increase the amount of the fund, no provision for a portion is made where the fund is the whole estate of the settlor or