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MATTER OF MOORE (SMITHERS)

223543/D.

41 Misc.3d 687 (2013)

971 N.Y.S.2d 419

2013 NY Slip Op 23301

In the Matter of MARIAN SMITHERS MOORE, as Income Beneficiary of the Trust Created under Paragraph (c) of Article Tenth of the Last Will and Testament of GERTRUDE F. SMITHERS, Deceased.

Surrogate's Court, Nassau County.

Decided September 12, 2013.

Attorney(s) appearing for the Case

White & Case, LLP, New York City ( John M. Olivieri of counsel), for petitioner.

Carter Ledyard & Milburn, LLP, New York City ( Gerald W. Griffin of counsel), for Naneen Ford Richter.

Lindsay B. Deller , New York City, for JPMorgan Chase Bank, N.A.

OPINION OF THE COURT

EDWARD W. McCARTY III, J.

This is an application by Marian Smithers Moore, the income beneficiary of the trust created under paragraph (c) of article tenth of the will of Gertrude F. Smithers, seeking a direction that the optional unitrust provisions of EPTL 11-2.4 apply to the trust, retroactively to January 1, 2013. For the reasons that follow, the application is granted.

Gertrude F. Smithers died on February 12, 1983 leaving...

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