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Scurrah v. Elder CA2/2
A wealthy woman died, placing one of her assets in a trust that named her then-husband as the income beneficiary and her children from prior marriages as the residual beneficiaries. She named two of those children as the trustees responsible for administering the trust. This has led to nearly 15 years of litigation. In this appeal and cross-appeal, the successors to the income beneficiary and the trustees (collectively, the parties) present three substantive issues: (1) did the trustees properly allocate the trust’s receipt of $304,000 to the trust’s principal rather than its income beneficiary; (2) did the trustees properly apply the terms of a 2005 settlement between the parties when calculating (and charging the income beneficiary) the expenses incurred in litigating an arbitration proceeding in New York; and (3) did the trustees properly hold in reserve the undistributed income held by the trust on the date the income beneficiary died? The trustees also claim that the firs

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