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or advisable for the settlor’s health, education, support or
maintenance (after exhaustion of Trust A). Upon the death of the
surviving settlor, the balance of Trust B (excluding household
goods and personal effects) was to be distributed pursuant to an
enumerated list of specific bequests, with the residue to the
State of Israel. Decedent and Mr. Engelman also on January 10,
1990, signed substantially identical pourover wills devising and
bequeathing their estates to the trustees of the Engelman Living
Trust.
Decedent and Mr. Engelman amended the trust instrument on
December 14, 1990, May 6, 1992, and December 28, 1994. The first
two amendments revised the list of specific beneficiaries to
receive assets from Trust B, and the third amendment provided
further information regarding successor trustees. According to
the second amendment, specific bequests from Trust B were to be
made as follows: To Helen Adams, $50,000; to Carol L. Engelman,
$30,000; to Jerrold W. Engelman, $10,000; to Alan Engelman,
$10,000; to the American Cancer Society, $5,000; and to the Yale
University School of Law, $5,000.
On December 30, 1997, Mr. Engelman died, survived by
decedent. At that time, the total value of assets in the
Engelman Living Trust was approximately $1,546,487. Subse-
quently, on February 5, 1998, decedent executed a document
entitled “POWER OF APPOINTMENT”. The preamble recited: “The
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