McCance v. McCance

The trustees of The McCance Charitable Remainder Trust (trust) commenced this action in the Probate and Family Court, seeking reformation of the trust. The facts being undisputed, a probate judge reserved and reported the case to the Appeals Court for decision. This court granted an application for direct appellate review. We grant the requested reformation.

The facts are undisputed. The trust was created by Henry F. McCance (settlor or Mr. McCance) in 1994. It is a charitable remainder unitrust, as that term is defined in the Internal Revenue Code. 26 U.S.C.A. § 664 (d)(2) (West Supp. 2007).…