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On January 25, 1997, Bar wrote a letter to Mr. Newman. Bar
wrote: “Due to the complexities of the interpretation of my
grandfather Chuck’s will and the need for creative estate
planning I have retained the services of an estate specialist:
Mr. Roger Simon”.
Mr. Simon was more experienced in estate planning than Mr.
Newman. Decedent had not known Mr. Simon. Seidman & Seidman
referred Bar to Mr. Simon. After talking to Mr. Simon, Bar
thought there was a possibility that the 1993 will could be
changed.
Mr. Simon suggested that Bar file a petition in the
Surrogate’s Court. Bar petitioned the Surrogate’s Court in order
to decrease the amount of estate tax owed.
On February 5, 1998, Bar filed a “PETITION UNDER SPCA
1420(A) FOR CONSTRUCTION AND REFORMATION OF WILL” regarding the
1993 will (1998 petition) in the Surrogate’s Court. The 1998
petition referred to the 1993 will as “home-drawn” and “drawn by
the Testator himself”. The 1998 petition sought to reform and
construe the third article of the 1993 will as requiring that all
income of the trust be paid to Jo and to sever the trust holding
the residue of decedent’s estate into three separate trusts--a
credit shelter trust, a reverse QTIP trust, and a residuary
trust. The 1998 petition states: “The sole purpose and effect
of the proposed construction, restructuring and severing of the
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