Spain, J.
Petitioner, Key Bank National Association, commenced the instant proceeding requesting judicial settlement of its accounting of the 1989 Mary XX. revocable inter vivos trust, as amended (hereinafter the trust). Petitioner is the sole successor trustee of the trust as well as the attorney-in-fact for Mary XX., who was determined to be an incapacitated person by order of Supreme Court in 2000 (see Mental Hygiene Law § 81.02 [b]). The trust, as...
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