The trustee of the Trust Indenture of Kent W. Frederickson (trust) commenced this action in the Probate and Family Court seeking reformation of the trust in order to effectuate the settlor's alleged intent to minimize taxes on his estate. The defendants are certain named beneficiaries, who have all assented to the proposed reformation, as well as the Internal Revenue Service, which has neither appeared nor participated in the case. A judge in the Probate and Family Court...
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