In re the Estate of Schaper

OPINION OF THE COURT

Renee R. Roth, S.

As an incident to this trustee’s accounting, the court is required to determine the validity of a power in trust created for a person who is not a minor.

Petitioner, Bankers Trust Company, is the sole surviving trustee of a trust for the income benefit of Jonathan Schaper *924created under the will of his mother, Doris C. Schaper, who died in 1963.

Mrs. Schaper’s will directed the distribution of trust principal to her son Jonathan at ages 25, 30, 35 and 40. When he reached the age 40, which he did on April 23, 1988, the balance of the principal fund was to be…