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BANK OF AMERICA v. SWEENEY

SJC-09878.

450 Mass. 1006 (2007)

BANK OF AMERICA, N.A., trustee, v. FRANCIS SWEENEY & others.

Supreme Judicial Court of Massachusetts.

November 21, 2007.

Attorney(s) appearing for the Case

John D. Stuebing, Karen L. McKenna, & Melissa A. Potvin for the plaintiff.

The trustee of the Zephrine A. Anderson Revocable Trust (trust) commenced this action in the county court, seeking reformation of the trust. The trustee argues that the settlor intended to create a charitable remainder unitrust in compliance with § 664(d) of the Internal Revenue Code (I.R.C.) and regulations promulgated thereunder, but due to mistake, the trust fails to comply with all applicable requirements.3 A single justice reserved and...

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