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When recodifying the law in EPTL section 11-1.5, the
State legislature amended the provision in a significant
way. The word "legacy" was replaced with the term
"testamentary disposition". EPTL section 1-2.4 defines a
"disposition" as a "transfer of property by a person during
his life time or by will." This broad definition clearly
encompasses the transfer of assets in trust. Therefore, on
its face, EPTL section 11-1.5 is applicable to the marital
trust. In re Ahrens's Estate and Allen's Will offer no
support for petitioners' assertion.
Petitioners next argue that their stance is supported
by recent case law stating the rules for pecuniary bequests
not in trust. They cite In re Estate of Zalaznick, 389
N.Y.S.2d 736 (Sur. Ct. 1976); In re Lewine's Estate, 286
N.Y.S.2d 566 (Sur. Ct. 1968); and Estate of McKee, 504
N.Y.S.2d 394 (Sur. Ct. 1986). We disagree. McKee restates
the rule that all bequests except pecuniary bequests not in
trust share in the estate income under EPTL section 11-2.1.
Estate of McKee, supra at 397. The parties fully agree on
that point. Estate of Zalaznick and Lewine's Estate
restate the rule that pecuniary bequests not in trust
accrue interest under EPTL section 11-1.5. In re Estate of
Zalaznick, supra at 738; In re Lewine's Estate, supra at
571. Of this, there is also no dispute. From these cases,
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