In re the Estate of Stonehill

OPINION OF THE COURT

Arnold F. Ciaccio, J.

In this proceeding to settle the executor’s accounts, decedent’s surviving spouse seeks a construction that the decedent’s "two trust” marital-deduction will, be construed to afford the surviving spouse the entire estate in trust to her so as to qualify for an unlimited marital deduction under the legislation enacted in 1981 (Economic Recovery Tax Act of 1981 [ERTA], Pub L 97-34). The issue, simply stated, is whether the decedent’s will should be construed to give the surviving spouse an amount (in trust) which would qualify for *273the unlimited marital…