MATTER OF OFFERMAN


145 Misc.2d 477 (1989)

In the Matter of The Estate of Bernard Offerman, Deceased.

Surrogate's Court, Kings County.

October 11, 1989


Attorney(s) appearing for the Case

David Lopez, P. C., for Sally Offerman, petitioner.


BERNARD M. BLOOM, S.

This is a proceeding to construe and reform article III, the residuary clause, of the last will and testament of Bernard Offerman, so as to enable the estate to qualify for an unlimited New York estate tax marital deduction. While an application to reform a will to enable the estate to qualify for a deduction for New York estate tax purposes and not Federal may be uncommon, it is permissible. (Matter of Glick,

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