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Surrogate Riordan Click here to see Judicial Profile http://nycourts.law.com/CourtDocumentViewer.asp?view=Document&docID=119744 DECEDENT’S executor sought construction of the first sentence of paragraph two under Article III of the third amendment of the trust agreement. He asserted there was an ambiguity within the will admitted to probate and a revocable trust agreement relating to the payment of estate and any other accruing taxes and penalties. The alleged ambiguity regarding the tax apportionment clause indicated that any such taxes should be apportioned to and payable “from any trust” under Section A of Article II of the trust agreement and if insufficient then from property disposed of under Section C of Article II. The court noted there was no trust created under Section A, which instead provided for an outright disposition to decedent’s daughters. The attorney general alleged the language should be construed to have the taxes paid from the disposition made to the daughters. The court disagreed, stating such construction would frustrate decedent’s intent to provide for his daughters. It noted Article III directs payment from “any” trust, which was clear and unambiguous, and could be read to mean there may or may not be a trust under Section A. As there was no trust under Section A, the court concluded the taxes were payable out of the property passing under Section C.

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