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  5. 151 Misc.2d 203 (1991)
 

MATTER OF MAINZER

151 Misc.2d 203 (1991)

In the Matter of Sari Mainzer.

Surrogate's Court, New York County.

June 14, 1991

Attorney(s) appearing for the Case

Davis & Gilbert for Alan Fersko, petitioner. Stroock & Stroock & Lavan (Jerome A. Manning of counsel), guardian ad litem.

RENEE R. ROTH, S.

At issue in these companion proceedings is whether a grantor retained income trust (GRIT) can be reformed to qualify as a shareholder of a subchapter S corporation under Internal Revenue Code (26 USC) § 1361 (c) (2) (A) (i).

By agreement dated December 20, 1988, Ronald O. Mainzer and his wife Sari Mainzer each created an irrevocable trust with virtually identical provisions....

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