At issue is whether this application by the sole trustee and income beneficiary of a testamentary trust, established under a will admitted to probate on May 29, 1997, is governed by the recent legislation affecting this State's "merger doctrine" (L 1997, ch 139, § 2, amending EPTL 7-1.1). At common law, such doctrine basically provided that no trust in New York (whether testamentary or...
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