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stipulated that decedent amended the trust by means of a letter
dated February 26, 2000 (discussed infra). This Third
Restatement and Revision of Living Trust Instrument, as amended
by the letter, was in effect at the time of decedent's death. As
settlor, decedent directed that the trust be governed by Illinois
law.
The will directed that all of decedent's property, after the
payment of debts, expenses, and taxes, pass to the trust. The
trust's governing instrument provided for specific bequests to
various charitable and noncharitable recipients. Following the
satisfaction of these specific bequests, the trust's governing
instrument provided for annual payments during the term of the
trust of specific amounts to several of decedent's relatives,
provided certain conditions were met, as well as the transfer of
certain real property and payment of the real estate taxes on
that property during the lives of its life tenants, with the
remainder of the trust's "net income" each year to be divided
equally between two of decedent's grandnieces. More
specifically, paragraphs 7(B) and (C) of the trust provided that
B. The trustee is to convey my property at No. 2
Surrey Lane, Sandwich, Massachusetts 02563 with a life
estate therein to be held by my brother, John Tamulis and
his wife, Mary or the survivor of them, with the remainder
therein to my grandniece[s], Erica Rodgerson and Melissa
Rodgerson share and share alike.
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