In re the Estate of Roche

Louis D. Laurino, S.

This is an application by the successor trustee for a construction of testator’s will, for the purpose of preserving the tax-exempt status of a trust originally created by will in 1931. The petitioner seeks a construction of the terms of the trust which will allow it to invade the principal of the trust, if required, in order to comply with the minimum distribution requirements of section 508 (subd. [e]) and section 4942 of the Internal Revenue Code (U. S. Code, tit. 26), in spite of a provision in article Fourth of the testator’s will which directs that the “ trust fund…