In re the Estate of Witherill

—Rose, J.

Appeal from an order of the Surrogate’s Court of Madison County (McDermott, S.), entered April 26, 2002, which held that the court has subject matter jurisdiction over three trusts.

In 1995, Dorothy Witherill established three charitable remainder trusts. Upon her death, respondent E. Tefft Barker (hereinafter respondent) became the sole trustee of two of the trusts and cotrustee of the third with respondent Bessemer Trust Company (hereinafter Bessemer). Petitioner, the charitable remainder beneficiary under each trust, then applied to Surrogate’s Court for intermediate accountings.…