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ESTATE OF PEW

440 Pa.Super. 195 (1994)

655 A.2d 521

ESTATE of Walter C. PEW, Deceased (Three Cases). Appeal of Wendy Pew BANKOFF, Statutory Heir of Walter C. Pew, Deceased and Beneficiary of the Trust for the Benefit of Walter C. Pew Under the Deed of Trust of Mary C. Pew, Appellant. Appeal of Arlene Pew GUSSMAN, Statutory Heir of Walter C. Pew, Deceased and Beneficiary of the Trust for the Benefit of Walter C. Pew Under the Deed of Trust of Mary C. Pew, Appellant. Trust Estate Mary C. Pew, Settlor Sur Trust for Walter C. Pew (Four Cases). Appeal of Arlene Pew GUSSMAN, Beneficiary of the Trust for the Benefit of Walter C. Pew, Under the Deed of Trust of Mary C. Pew, Appellant (Two Cases). Appeal of Wendy Pew BANKOFF, Beneficiary of the Trust for the Benefit of Walter C. Pew, Under the Deed of Trust of Mary C. Pew, Appellant. Appeal of Arlene Pew GUSSMAN, Beneficiary of the Trust for the Benefit of Walter C. Pew, Under the Deed of Trust of Mary C. Pew, Dated June 2, 1932, and Statutory Heir of Walter C. Pew, Deceased, Appellant.

Superior Court of Pennsylvania.

Filed December 28, 1994.

Attorney(s) appearing for the Case

Marvin Comisky and Thomas A. Sprague, Philadelphia, for Wendy Pew Bankoff.

James R. Ledwith, Philadelphia, for Glenmede Trust, participating party.

John R. Suria, Philadelphia, for Bryn Mawr Hosp. Foundation, Massachusetts Institute of Technology & University of California. San Francisco Foundation, participating parties.

J. Brooke Aker, Norristown, for Co-Executors of Estate of Walter C. Pew & Co-Trustees of the 1986 Walter C. Pew Trust, participating parties.

Before ROWLEY, P.J., and McEWEN, and KELLY, JJ.

KELLY, Judge.

In these consolidated appeals, we are called to determine whether the trial court properly upheld the distribution of ordinary and extraordinary stock dividends to a life beneficiary between 1948 and 1963 pursuant to the Pennsylvania Rule of Apportionment in a trust created in 1932 or whether the trustees were compelled by the terms of the 1945 and 1947 Principal and Income Acts to distribute all...

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