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ESTATE OF DONALD L. MAGGIN, Deceased

ESTATE OF DONALD L. MAGGIN, Deceased (12/3424) — Before the court is proponent's motion for summary judgment to dismiss the guardian ad litem's ("GAL") objections to the first codicil to decedent's last will and testament. Proponent, the preliminary executor, is the daughter of decedent; the GAL represents decedent's granddaughter, proponent's daughter.

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ESTATE OF DONALD L. MAGGIN, Deceased (12/3424) — Before the court is proponent’s motion for summary judgment to dismiss the guardian ad litem’s (“GAL”) objections to the first codicil to decedent’s last will and testament. Proponent, the preliminary executor, is the daughter of decedent; the GAL represents decedent’s granddaughter, proponent’s daughter.

Decedent died on August 31, 2012, leaving an estate valued at approximately five million dollars. Article FIFTH of his last will and testament, which was executed on July 21, 2010, directed the creation of a trust in an amount equal to the decedent’s “unused (GST) Generation Skipping Tax” exemption for proponent’s then living descendants. The GAL’s ward, then ten years old, was proponent’s sole descendant at that time. The codicil, which was executed on August 21, 2012, modified that provision by limiting the gift to the trust the lesser of the GST exemption or one million dollars.

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