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MATTER OF HELLER

6 N.Y.3d 649 (2006)

849 N.E.2d 262

816 N.Y.S.2d 403

In the Matter of JACOB HELLER, Deceased. SANDRA DAVIS, as Attorney-in-Fact for BERTHA M. HELLER, Appellant; HERBERT M. MILLER et al., Respondents.

Court of Appeals of the State of New York.

Decided May 4, 2006.

Attorney(s) appearing for the Case

Greenfield Stein & Senior, LLP, New York City (Gary B. Freidman and Jeffery H. Sheetz of counsel), for appellant.

Thacher Proffitt & Wood LLP, White Plains (Kevin J. Plunkett, Darius P. Chafizadeh and Stefanie A. Bashar of counsel), and Greenberg Traurig, LLP, New York City (Linda B. Hirschson of counsel), for respondents.

Chief Judge KAYE and Judges G.B. SMITH, CIPARICK, GRAFFEO, READ and R.S. SMITH concur.

OPINION OF THE COURT

ROSENBLATT, J.

In September 2001, New York enacted legislation that transformed the definition and treatment of trust accounting income. The Uniform Principal and Income Act (EPTL art 11-A) and related statutes (L 2001, ch 243), including the optional unitrust provision (EPTL 11-2.4), are designed to facilitate investment for total return on a portfolio. The appeal before us centers on the optional unitrust provision, which permits trustees...

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