Blech v. Blech

GOODMAN, J.**

*991Arthur Blech died in 2011, leaving an estate worth in excess of $65 million. At his death, his estate planning documents included the Arthur Blech Living Trust, as amended, and his will, which provided for the "pour over" of most of his remaining assets into the Trust, to be administered as part of the corpus of the Trust by a third party trustee. Arthur *992left most of his estate in unequal shares to his four children, Raymond, Richard, Robert and Jenifer.1 The current successor trustee is respondent Comerica Bank.

The issues presented in this appeal relate to how to account for the…