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MATTER OF WARD

58 A.D.2d 606 (1977)

In the Matter of The Estate of May S. Ward, Deceased. (And a Similar Caption) In the Matter of The Estate of Stevenson E. Ward, Deceased. Stevenson E. Ward, Jr., et al., Appellants; Stevenson E. Ward, Jr., et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Second Department.

June 13, 1977

Decrees affirmed insofar as appealed from, with separate bills of $50 costs and disbursements to appellants and respondents, payable equally out of the estates.

EPTL 11-2.1 (subd [e], par [2]) provides that, in the absence of directions in the will to the contrary, any share distribution by a corporation "in the shares of the distributing corporation or association held in such trust" at the rate of 6% or less of the shares on which the distribution is made, is

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