In re the Estate of Berard

Evans V. Brewster, S.

Petitioner requests a construction of article third of the will and a determination as to the validity of the exercise of a power of appointment contained therein. Decedent died March 28, 1971, a domiciliary of New York, leaving a will which was thereafter admitted to probate *839on April 9, 1971. Article third of the will which created a marital deduction trust provides in pertinent part as follows: "third: * * * (2) Upon her death, to distribute the remaining principal (including income accrued but not received) to such persons or to her estate, and on such terms as my said…