In re the Estate of Offerman

OPINION OF THE COURT

Bernard M. Bloom, S.

This is a proceeding to construe and reform article III, the residuary clause, of the last will and testament of Bernard Offerman, so as to enable the estate to qualify for an unlimited New York estate tax marital deduction. While an application to reform a will to enable the estate to qualify for a deduction for New York estate tax purposes and not Federal may be uncommon, it is permissible. (Matter of Glick, 142 Misc 2d 650 [Sur Ct, NY County].)

*478The decedent died on July 21, 1988 survived by a spouse and three children. His will, dated December 14,…