In re the Estate of Susser

Henderson, S.

By this motion the testamentary trustees seek combined relief under two statutes: (a) Modification of the original or pro forma order temporarily fixing the transfer tax because one of the contingencies has happened (Tax Law, § 230), in that part of the remainder of the trust for one child has vested in the beneficiary, the temporary life tenant, by his attaining one of the six specified ages; and (b) composition of the transfer tax upon transfers dependent upon contingencies which have not happened (Tax Law, § 233).

*785The principal of the trust for such child originally consisted…