Gibbons v. Cole

EAGLES, Chief Judge.

The primary issue before us is whether, pursuant to G.S. 48-l-106(e), the two adopted children of Gibbons’ daughter, Virginia Gibbons Royston, are entitled to take as “issue” or “descendants” under the terms of the irrevocable inter vivos trust created by Gibbons in 1935. G.S. 48-l-106(e) provides:

In any deed, grant, will, or other written instrument executed before October 1, 1985, the words “child,” “grandchild,” “heir,” “issue,” “descendant,” or an equivalent, or any other word of like import, shall be held to include any adopted person after the entry of the decree of…