In re the Estate of Niedelman

The prime question posed on this appeal is ' whether a trust created by a decedent for the benefit of a surviving spouse, which provides for a principal share equal to or greater than the intestate share, is in violation of the Decedent Estate Law (§ 18), if the trust is subject to termination before the death of the surviving spouse and in that event the spouse would take the trust principal as an absolute gift.

We are inclined to believe that the problem is no longer one of first impression, although no reported case deciding the precise question was brought to our attention by the litigants.