Estate of Smith

Opinion

KAUFMAN, J.

In general terms the issue presented is whether a power to invade corpus given the testamentary trustee in this case amounted to a general power of appointment or whether it was sufficiently circumscribed by ascertainable standards so as to be removed from that uncomfortable category.

The trial court found “that the language of the trust did set forth an ascertainable standard for determining ‘reasonable care, comfort, support and maintenance’ by using the guideline of ‘the standard of living as of date of decedent’s death.’ This is a limitation on the power of the trustee…