In re the Estate of Alexander

OPINION OF THE COURT

Millard L. Midonick, S.

This petition by the executor for the final judicial settlement of its account presents a complex issue with respect to the application of the provisions for virtual representation in SCPA 315 because the class of present income beneficiaries who would be the logical virtual representatives here have received a significant distribution of income from the executor.

The petitioning executor here is Morgan Guaranty Trust Company of New York. The trustees are Morgan Guaranty and decedent’s grandson. SCPA 2210 (subd 10) usually obviates the need for the…