England v. Decker

A single justice of this court has reserved and reported this case to the full court. The trustees seek to reform the Frederick J. England Family Trust by dividing “Trust B” into two separate trusts, a generation-skipping transfer (GST) tax exempt trust and a GST tax nonexempt trust, in order to minimize Federal GST taxes and administration expenses.4 We have previously allowed reformations of this type. See Fleet Nat’l Bank v. Kahn, 438 Mass. 1004 (2002); Fleet Nat’l Bank v. Marquis, 437 Mass. 1010 (2002); Fleet Nat'l Bank v. Mackey, 433 Mass. 1009 (2001).

After a thorough review of the…