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MATTER OF ALPERT

129 A.D.2d 444 (1987)

In the Matter of the Accounting of Abraham Alpert, as Trustee of a Trust Created by Hyman Alpert, et al., Appellants. (Appeal No. IA.) In the Matter of the Accounting of Abraham Alpert, as Trustee of a Trust Created by Hyman Alpert, et al., Appellants. (Appeal No. IB.) In the Matter of the Accounting of Ibabraham Alpert, as Trustee of a Trust Created by Hyman Alpert, et al., Appellants. (Appeal No. IC.) In the Matter of The Estate of Hyman Alpert, Deceased. Ruth Alpert, Appellant. (Appeal No. II.) In the Matter of The Estate of Hyman Alpert, Deceased. Ruth Alpert et al., Respondents. (Appeal No. III.)

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

April 9, 1987

In 1951, decedent Hyman Alpert created three virtually identical inter vivos trusts for the benefit of each of his three children. The trustees were directed to accumulate principal and income for the benefit of the beneficiary of each trust. The trustees were authorized to distribute sums in their sole and absolute discretion, to be exercised, however, "for the good and welfare of the beneficiary". The decedent expressly noted...

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