Decision & Order signed: December 13, 2024 Surrogate Gingold
ESTATE OF CAROLE TAYLOR, Deceased (19-2399/A) — On February 18, 2022, petitioner, Denise Cruickshank, obtained letters of administration in the estate of Carole Taylor. The letters authorized the collection only of a total of $850,000. No distributions were allowed to be made until there was a kinship determination of who are the rightful heirs of the estate. The Administrator brought this proceeding to remove the restrictions placed on the letters of administration and distribute the estate pursuant to EPTL 4-1.1. A kinship hearing was held before a court-attorney referee, in which a guardian ad litem for unknown distributees participated (SCPA §403). The guardian ad litem states in her final report that there is sufficient evidence in the record to establish that a sufficiently diligent and exhaustive search pursuant to SCPA 2225 has been completed since the decedent’s death to locate possible distributees. Based upon the proof submitted at the hearing, the court finds that the decedent was survived by a maternal uncle (who post-deceased the decedent) and three maternal first cousins, and three paternal first cousins (two of whom post-deceased the decedent), as her sole distributees. Petitioner also sought relief under SCPA §2225, and the court is satisfied that diligent and exhaustive efforts have been made, without success, to ascertain the existence of other distributees, that more than three years have elapsed since decedent’s death, and that no claim to a distributive share in the estate has been made by any other person. The court, therefore, determines that no other distributees exist (SCPA §2225[a][b]). Accordingly, the Administrator is directed to distribute the estate in accordance with EPTL §4-1.1 as follows: (1) one-half in three equal shares to (i) Milton E. Willacy, (ii) the fiduciary of the estate of Colin Lloyd Willacy, and (iii) the fiduciary of the estate of Ronald Coleman aka Colman Willacy; and (2) one-half in two equal shares to (i) the fiduciary of the estate of Lionel Cruickshank and (ii) Denise Ellen Cruickshank, Diane Cruickshank, and Arlene Cruickshank in three equal shares. Settle decree, including a provision for compensation of the guardian ad litem, within 30 days of entry of this decision. The Clerk of the Court is directed to email a copy of this Decision to the parties at the addresses listed below. Dated: December 13, 2024