Grassian v. Grassian

Stuart E. Grassian, trustee of the Nancy Friedman Revocable Family Trust of 1995 (trust), commenced this action in the county court, seeking reforma*1013tian of the trust. A single justice of this court reserved and reported the case to the full court.

The facts are not in dispute.3 The settlor, Nancy Friedman, executed the trust as part of her estate plan in 1995. Her intent in doing so was, according to the drafting attorney’s affidavit, “to avoid paying taxes unnecessarily and to minimize and if possible eliminate the federal and state estate taxes payable upon either of [her or her husband’s]…