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if she did not survive him, he named his cousin. Mrs. Whiting
selected decedent as her guardian; and if he did not survive her,
she named her son.
2. Terms Relating to Disability Section Create
Conflict
We find that the terms of the disability section conflict
with the terms of the marital deduction trust. The provision of
the disability section pertaining to the trustee’s specific power
to accumulate income conflicts with the terms contained in the
marital deduction trust pertaining to distributions of income.
The marital deduction trust provides that the trustee shall
distribute at least annually the net income of the trust to or
for the benefit of the surviving spouse. Section 15.A. states
that “the Trustee may accumulate the annual net income” to which
the beneficiary is entitled. (Emphasis added.) The first
provision requires the trustee to distribute all of the income
from the marital deduction trust to or for the benefit of the
surviving spouse, while the second provision permits the trustee
to accumulate the surviving spouse’s income received from the
marital deduction trust.
Where terms in a trust conflict, Arkansas law provides: “In
construing a * * * [trust] a court should give force to each
provision thereof. It is only if there is an irreconcilable
conflict between two clauses that one must give way to the
other.” In re Estate of Lindsey, 832 S.W.2d 808, 812 (Ark. 1992)
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