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New York County, Surrogate's Court

Decision & Orders & Decree & Orders signed:July 10, 2023

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Decision & Orders signed: July 10, 2023 Surrogate Gingold

ESTATE OF ROBERT JOHN LICHTENSTERN, Deceased (84-5013/A) — This is an uncontested application by JP Morgan Chase Bank, N.A., the co-trustee of Trust B (“Trust”), established under Article Fourth of the will of Robert John Lichtenstern (“Decedent”), seeking the conversion of the Trust into a unitrust, pursuant to EPTL 11-2.4. Decedent died testate on June 30, 1984. The Trust was established for the lifetime benefit of decedent’s spouse, and provides her with all of the net income and so much of the principal as the trustees determine, in their sole discretion. Upon spouse’s death, the remaining principal of the Trust is distributable to Decedent’s issue. Given the rebuttable presumption that the unitrust provisions should apply in proceedings such as this (EPTL 11-2. 4 [e] [5] [B]), and after consideration of the statutory factors (EPTL 11-2.4[e][5][A]), the court grants the petition. Accordingly, the optional unitrust provisions of EPTL 11-2.4 shall apply to the Trust. Submit Decree. Dated: July 10, 2023

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