Legal Opinion
In re the Estate of McComas
New York Surrogate's Court
Decided July 7, 1995PublishedCited by 1 opinion
1Opinion of the Court
*948OPINION OF THE COURT
Renee R. Roth, S.
The trustee of a trust created under the will of Oliver Parker McComas requests permission to resign and to have the situs of such trust transferred to the Isle of Man in the United Kingdom.
Although the transfer of the situs of both testamentary and inter vivas trusts to a sister State (governed by full faith and credit) is well established in New York, moving a trust to another country raises novel issues.
Our courts have permitted the transfer of a trust to another State where the instrument contains express provision for the move or where no contrary…
2Cases cited11 opinions
- In re the Estate of ChoateNew York Surrogate's Court · 1988
- In re the Accounting of New York Trust Co.New York Supreme Court · 1949
- In re the Estate of LeporeNew York Surrogate's Court · 1985
- In re the Estate of OlsonNew York Surrogate's Court · 1974
- In re the Estate of MartinNew York Surrogate's Court · 1989
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re the Estate of RockefellerNew York Surrogate's Court · 2003