OPINION OF THE COURT
SPOLZINO, J.
This appeal presents two novel issues with respect to the unitrust provisions of the Estates Powers and Trusts Law (see EPTL 11-2.4), which became effective on January 1, 2002. These changes to New York trust law, which have been characterized by one learned commentator as "sweeping" (Turano, Practice Commentaries, McKinney's Cons Laws of NY, Book 17B, EPTL 11-2.4,...
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