In re the Estate of Jennings

Appeal from an order of the Surrogate’s Court of Warren County (Austin, S.), entered March 31, 2003, which determined that the corpuses of two trusts be distributed to the Comptroller.

Lena Mankowski died testate in 1949. Her will created two trusts, one benefitting her daughter and the other benefitting the daughter’s children. Upon the daughter’s death, the trust for her benefit was to be divided into trusts benefitting the daughter’s children. As relevant here, each trust benefitting the *868daughter’s children paid income to that child during the child’s lifetime and, upon termination, paid…