In re the Accounting of Shea

*24OPINION OF THE COURT

Renee R. Roth, S.

Incident to their final account, the trustees of an inter vivas trust seek an order authorizing the distribution of all the trust assets to the California-appointed conservator of the property of the income beneficiary.

In 1975, Thomas W. Buckner created a trust, to be governed by New York law, for the benefit of his son, Robin T. Buckner. Under article 1 of the agreement, the trustees are to pay the entire net income to Robin and may also distribute to him or apply for his benefit so much or all of the principal as they deem advisable. Robin is now 23…