Estate of Greenfield

OPINION OF THE COURT

ROBERTS, Justice.

We are asked to decide whether the executors of the Albert M. Greenfield estate properly allocated the increase in the value of estate principal, accrued over the estate’s administration, between the electing spouse and the residuary trusts. The executors used the “changing fraction” method of allocation, which allocated appreciation to the electing spouse on the basis of her actual share of the principal fund. We reject appellants’ contention that use of this method of allocation was improper.

Albert M. Greenfield died on January 5, 1967. His will…