In re Trust u/w/o Smith

This is an appeal from the ruling of the Strafford County Probate Court (Casseveehia, J.) that two trusts established under the will of Elmer C. Smith, both of which were to be administered by the “Trustees of Trust Funds for the Town of New Durham,” were testamentary trusts to be administered pursuant to RSA 564:1. The court therefore required the individuals acting as town trustees to be appointed by the probate court, and to post bonds and account to the probate court, consistent with RSA 564:1. We reverse and remand.

Elmer C. Smith created two trusts, by virtue of his will drawn on January…