In re the Estate of Webster

Millard L. Midonick, S.

This is an application to construe a will so as to qualify its provisions for a charitable deduction under the Tax Reform Act of 1969 (83 US Stat 487). The testator died on January 5, 1976, his will having been executed on March 29, 1972.

Article Seventh of the will creates a trust of the residuary estate and provides for the payment of an annuity of $12,000 *940per year to the decedent’s sister and upon her death; the remainder is to be paid to a named charity.

The trust, as provided for in the will, does not qualify as a charitable remainder annuity trust under section 664…