In re the Estate of Mantzouras

OPINION OF THE COURT

Renee R. Roth, S.

As an incident to their final account, the executors of the estate of Thomas Mantzouras request the court to approve distribution of an infant’s legacy to his father, a nondomicili*629ary alien, as custodian pursuant to the Uniform Gifts to Minors Act (UGMA) (EPTL 7-4.9).

Under his will, Mr. Mantzouras made a substantial disposition ($450,000) to his grandnephew, Elias Spanos. At the time testator executed his will in 1987, Elias was 12 years of age. He is presently 16 and lives in Greece with his father, an officer in the Greek Army. Testator’s will grants his…