Surrogate Mella IN THE MATTER OF THE GUARDIANSHIP OF CAROLINE E.B., SCPA Article 17 Ward (19-4214/A); IN THE MATTER OF THE GUARDIANSHIP OF WILLIAM H.B., SCPA Article 17 Ward (19-4215/A) — Petitioner is the father and guardian of the property of Caroline E.B. and William H.B., infants, having received letters of guardianship pursuant to SCPA Article 17 by decrees of this court, both dated December 30, 2019. As guardian, he asks the court to approve the renunciation of each child’s interest in the estate of their grandfather, Dino A.B. (Decedent), who died intestate on July 22, 2019, domiciled in Nassau County. Decedent was survived by his wife and two sons, including petitioner, as his sole distributes. Petitioner has two children, the infants herein. Decedent’s other son, petitioner’s brother, has one child, who is also an infant. If no renunciations are made, Decedent’s surviving spouse would receive the first $50,000 and one-half the balance of his estate (EPTL 4-1.1[a][1]), all of which would qualify for the marital deduction. The remaining two-thirds would pass to his two adult sons, attracting $675,000 in New York estate tax, according to petitioner’s estimates. If, on the other hand, all of the property passes instead to the surviving spouse, the estate will not incur any tax. Petitioner and his brother, the other distributee, are willing to renounce their interests in the estate if, and only if, their children are permitted to renounce the estate property that would otherwise flow to them as a result of their fathers’ renunciations. Under this plan, all of the estate property would pass to the surviving spouse and maximize the value of the marital deduction. The governing statute is EPTL 2-1.11(d)(1), which permits the guardian of the property of an infant to make a renunciation on behalf of the ward when authorized by the court having jurisdiction of the infant’s property. The courts have permitted renunciations on behalf of an infant in these circumstances in numerous cases (e.g. Matter of Kramer, 101 Misc 2d 782 [Sur Ct, Bronx County 1979]; Matter of Selzer, NYLJ, Oct. 15, 1999, at 36, col 6 [Sur Ct, Westchester County]; Matter of Rosen, NYLJ, Mar. 24, 1995 at 29, col 6 [Sur Ct, NY County]; Matter of S.B.E., 13 Misc 3d 1212[A] [Sur Ct, Bronx County 2006]). The rationale for authorizing these renunciations is that the child is not actually giving up any benefit, since the child would not receive the property unless the parent renounces, and the parent will not renounce unless the child renounces. The court adopts the reasoning in these cases. Petitioner, as guardian of the property of his infant children, is hereby authorized to renounce any interest in the estate of Decedent to which they may become entitled as a result of their father’s renunciation; provided, however, that Decedent’s other child also makes a timely, valid renunciation of his interest in the estate and that his child makes a valid renunciation of any interest to which she may be entitled as a result of her father’s renunciation. This decision constitutes the order of the court. Dated: March 16, 2020
