Apart from estate tax repeal, the hot topic in the trusts and estates world is the Court of Appeals’ Dec. 15, 2009, decision in In re Estate of Singer, 13 N.Y.3d 447, 892 N.Y.S.2d 836.
Two years ago, in our column of Feb. 20, 2008, we declared that a “substantial sea change” in the law of in terrorem conditions had occurred in In re Will of Singer, 17 Misc.3d 365 (2007). That Singer decision held that a beneficiary had violated the testator’s in terrorem clause by deposing a witness outside the safe harbor of EPTL 3-3.5(b)(3)(D) and SCPA 1404(4), even though the beneficiary, decedent’s son Alexander, never filed objections and the will was admitted to probate without contest.
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