In re the Estate of Mayer

OPINION OF THE COURT

Eve Preminger, S.

This is an unopposed petition, brought by the trustees of the *563trust established, under the will of Gerald Mayer, seeking approval of an appointment of a portion of the trust to a separate trust pursuant to EPTL 10-6.6 (b). The novel question presented here is whether “sole and absolute discretion” to invade which is limited by invasions for certain purposes constitutes “absolute” discretion for purposes of EPTL 10-6.6 (b).

Decedent’s will, admitted to probate in 1980, created a sprinkling trust for the benefit of his wife, Marie, his son, Gerald, Jr., and…