HERSEY, Chief Judge.
The will of Joseph Palmer established trusts of virtually all of the assets of his estate. The immediate and primary beneficiary was his surviving spouse, Helen Palmer (since deceased). The ultimate beneficiaries were children of Joseph by a former marriage. Upon Joseph's death, Helen chose to take her statutory elective share, thus terminating her entitlement under the will. This had the effect of accelerating the interests of the remaindermen...
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