In re the Estate of Braasch

Appeal from a judgment of the Surrogate’s Court of Otsego County (Lambert, S.), entered September 23, 2014, which, among other things, granted petitioners’ application, in a proceeding pursuant to SCPA 711, to, among other things, impose surcharges upon respondent.

Marianne C. Braasch (hereinafter decedent) died testate in January 2009 survived by respondent, her brother, and petitioners — her sister, Hannelore Smith, and Smith’s three children. Decedent had created an inter vivos trust funded with certain real and personal property, including several qualified retirement plans. Petitioners…