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ENGLAND v. DECKER

441 Mass. 1013 (2004)

FREDERICK J. ENGLAND, JR., & another, trustees, v. JENNIFER L. DECKER & others.

Supreme Court of Massachusetts.

April 20, 2004.

Attorney(s) appearing for the Case

Jeffrey P. Hart, John D. Stuebing, & Karen L. McKenna, for the plaintiffs, submitted a brief.

A single justice of this court has reserved and reported this case to the full court. The trustees seek to reform the Frederick J. England Family Trust by dividing "Trust B" into two separate trusts, a generation-skipping transfer (GST) tax exempt trust and a GST tax nonexempt trust, in order to minimize Federal GST taxes and administration expenses.4 We have previously allowed reformations of this type. See Fleet Nat'l Bank v. Kahn...

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