Opinion
No. 353270/AF.
11-14-2017
In the Matter of the Application for the Permanent Resignation of a co-Executor under the Last Will and Testament of Emily SPIEGEL, Deceased. In the Matter of the Application for the Resignation of co-Trustee of the Trust f/b/o Jerry Spiegel, Deceased, Created under Article Third (A)(4) of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of Co–Trustee of the Trust f/b/o Jerry Spiegel, Deceased, Created under Article Fifth of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of Co–Trustee and the Appointment of a Successor co-Trustee of the Trust f/b/o Lise Spiegel Wilks Created Under Article Sixth of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of Co–Trustee and the Appointment of a Successor Co–Trustee of the Trust f/b/o Pamela Spiegel Sanders Created Under Article Sixth of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of Co–Trustee and the Appointment of a Successor Co–Trustee of the Trust f/b/o David Maxwell Wilks Created Under Article Third (A)(3) of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of co-Trustee and the Appointment of a Successor Co–Trustee of the Trust f/b/o Andrew Jay Wilks Created Under Article Third (A)(3) of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of co-Trustee and the Appointment of a Successor Co–Trustee of the Trust f/b/o Jack Philip Wilks Created Under Article Third (A)(3) of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of Co–Trustee and the Appointment of a Successor Co–Trustee of the Trust f/b/o Jordan Avi Sanders Created Under Article Third (A)(3) of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of Co–Trustee and the Appointment of a Successor Co–Trustee of the Trust f/b/o Remy Blayne Sanders Created Under Article Third (A)(3) of the Last Will and Testament of Emily Spiegel, Deceased. In the Matter of the Application for the Resignation of Co–Trustee and the Appointment of a Successor Co–Trustee of the Trust f/b/o Erin Leigh Sanders Created Under Article Third (A)(3) of the Last Will and Testament of Emily Spiegel, Deceased.
Richard T. Kerins, Esq., Mahon, Mahon, Kerins & O'Brien, Garden City South.
Richard T. Kerins, Esq., Mahon, Mahon, Kerins & O'Brien, Garden City South.
The following papers were considered in the preparation of this decision:
| Notice and Petition for Permanent Resignation of co-executor | 1 |
| Petitions for Resignation of co-trustee and appointment of successor co-trustees 8 related files) | 2 |
| Affidavit of Alan Halperin, Esq., in support of virtual representation | 3 |
| Affidavit of Kenneth P. Mahon, Esq., regarding presumptive remaindermen | 4 |
| Affidavit of Urgency (8 related files) | 5 |
| Stipulation of Settlement dated September 8, 2016 | 6 |
| Renunciation of Jerome Rothschild | 7 |
| Oaths and Designations | 8 |
| Waivers and Consents | 9 |
Alan Eidler, petitioner, co-executor and co-trustee prays that this court: (i) grant petitioner leave of court to resign as co-executor of the estate of the decedent; dispense with a judicial settlement of accounting and amend the letters testamentary to allow Lise Spiegel Wilks ("Lise") and Pamela Spiegel Sanders ("Pamela") to continue as co-executors of the estate of the decedent; (ii) grant petitioner leave of court to resign as co-trustee of the trust created under Article THIRD (A)(4) of the will of decedent f/b/o Jerry Spiegel; dispense with a judicial settlement of accounting; and amend the letters of trusteeship to remove petitioner as a co-trustee of such trust; (iii) grant petitioner leave of court to resign as co-trustee of the trust created under Article FIFTH of the will of decedent f/b/o Jerry Spiegel; dispense with a judicial settlement of accounting; and amend the letters of trusteeship to remove petitioner as a co-trustee of such trust; (iv) grant petitioner leave of court to resign as co-trustee of the trust created under Article SIXTH of the will of decedent f/b/o Lise, dispense with a judicial settlement of accounting; amend the letters of trusteeship to remove petitioner as a co-trustee and to appoint Jeffrey Wilks as successor co-trustee of such trust, upon his duly qualifying to act as co-trustee, to serve without bond in conjunction with Lise, as co-trustees; (v) grant petitioner leave of court to resign as co-trustee of the trust created under Article SIXTH of the will of decedent f/b/o Pamela; dispense with a judicial settlement of accounting; amend the letters of trusteeship to remove petitioner as a co-trustee and to appoint Arthur Sanders as successor co-trustee of such trust, upon his duly qualifying to act as co-trustee, to serve without bond in conjunction with Pamela, as co-trustees; (vi) grant petitioner leave of court to resign as co-trustee of the trust created under Article THIRD of the will of decedent f/b/o David Maxwell Wilks; dispense with a judicial settlement of accounting; amend the letters of trusteeship to remove petitioner as a co-trustee and to appoint Jeffrey Wilks, upon his duly qualifying to act as co-trustee, to serve without bond in conjunction with Lise, as co-trustees; (vii) grant petitioner leave of court to resign as co-trustee of the trust created under Article THIRD of the will of decedent f/b/o Andrew Jay Wilks; dispense with a judicial settlement of accounting; amend the letters of trusteeship to remove petitioner as a co-trustee and to appoint Jeffrey Wilks as successor co-trustee of such trust, upon his duly qualifying to act as co-trustee, to serve without bond in conjunction with Lise, as co-trustees; (viii) grant petitioner leave of court to resign as co-trustee of the trust created under Article THIRD of the will of decedent f/b/o Jack Philip Wilks; dispense with a judicial settlement of accounting; amend the letters of trusteeship to remove petitioner as a co-trustee and to appoint Jeffrey Wilks as successor co-trustee of such trust, upon his duly qualifying to act as co-trustee, to serve without bond in conjunction with Lise, as co-trustees; (ix) grant petitioner leave of court to resign as co-trustee of the trust created under Article THIRD of the will of decedent f/b/o Jordan Avi Sanders; dispense with a judicial settlement of accounting; amend the letters of trusteeship to remove petitioner as a co-trustee and to appoint Arthur Sanders as successor co-trustee of such trust, upon his duly qualifying to act as co-trustee, to serve without bond in conjunction with Pamela, as co-trustees; (x) grant petitioner leave of court to resign as co-trustee of the trust created under Article THIRD of the will of decedent f/b/o Remy Blayne Sanders; dispense with a judicial settlement of accounting; amend the letters of trusteeship to remove petitioner as a co-trustee and to appoint Arthur Sanders as successor co-trustee of such trust, upon his duly qualifying to act as co-trustee, to serve without bond in conjunction with Pamela, as co-trustees; (xi) grant petitioner leave of court to resign as co-trustee of the trust created under Article THIRD of the will of decedent f/b/o Erin Leigh Sanders; dispense with a judicial settlement of accounting; amend the letters of trusteeship to remove petitioner as a co-trustee and to appoint Arthur Sanders as successor co-trustee of such trust, upon his duly qualifying to act as co-trustee, to serve without bond in conjunction with Pamela, as co-trustees; and (xii) grant such other and further relief as the court may deem just and proper.
Emily Spiegel ("decedent") died February 16, 2009 leaving a will and codicil that were admitted to probate by this court by decree dated April 15, 2009 (collectively referred to as the "will"). The will named the decedent's husband Jerry Spiegel as the executor of the will, if he predeceased then the will nominated Pam, Lise and the petitioner as co-executors. The will made a specific bequest of money to Rudy Ortaliz, if the decedent's husband Jerry Spiegel predeceased the decedent.
Article THIRD of the will creates two trusts in two separate amounts, the Part 1 Trust and the Part 2 Trust. The Part 1 Trust is to be held for the benefit of the issue of the decedent's children per stirpes. The Part 2 Trust is to be held for the primary benefit of the decedent's husband Jerry Spiegel. Upon the death of her husband the then principal of the Part 2 Trust to be disposed of pursuant to the Part 1 Trust. Both of these trusts are subdivided into additional trusts that are the subject of the instant petitions: (a) GST–QTIP trust naming Jerry Spiegel, Pam and Lise as the co-trustees with petitioner as successor to Jerry Spiegel; (b) Marital Trust naming Jerry Spiegel, Pam and Lise as the co-trustees with petitioner as successor to Jerry Spiegel; (c) Article SIXTH Trust for the benefit of Pamela naming Pamela and the petitioner as co-trustees; (d) Article SIXTH Trust for the benefit of Lise naming Lise and the petitioner as co-trustees; (e) Sanders Article THIRD Trusts for the benefit of Pamela's issue naming Pamela and the petitioner as co-trustees; and (f) Wilks Article THIRD Trusts for the benefit of Lise's issue naming Lise and the petitioner as co-trustees.
The decedent's husband Jerry Spiegel survived the decedent but died shortly after her on November 3, 2009. The decedent was also survived by her daughters Pamela ("Pamela") and Lise ("Lise"), Lise's husband Jeffrey, Clifford Sondock, Branford Sondock and Joanne Sondock, and the decedent's grandchildren, Jordan Avi Sanders, Remy Blayne Sanders, Erin Leigh Sanders, David Maxwell Wilks, Jack Philip Wilks and Andrew Jay Wilks.
Letters Testamentary were issued to Pamela, Lise and the petitioner on April 15, 2009 as co-executors. Letters of Trusteeship were issued with respect to the aforementioned trusts to the aforementioned co-trustees on April 17, 2009 and June 10, 2010.
During the course of the administration of the estate several proceedings were brought and as a result, the parties agreed to settle the proceedings and entered into a Stipulation of Settlement on September 8, 2016. The agreement, among other things, settled changes with respect to executorship and trusteeships, the subjects of the within petitions. The petitioner agreed to resign as co-executor and as co-trustee of each of the trusts he received letters of trusteeship for on a date certain. The petitioner agreed to settle the accountings for the periods of time he was co-executor and co-trustee pursuant to the terms of the Settlement Agreement in lieu of a judicial settlement of the account.
The will designates Jerome Rothschild as successor co-executor and successor co-trustee for all of the aforementioned trusts, in the event any of the executors or trustees ceases to serve as executor or trustee. In the event Jerome Rothschild does not serve, the will provides for co-successor trustees as follows: for Pam's Article SIXTH trust the decedent's son-in-law Arthur Sanders; for Lise's Article SIXTH trust, the decedent's son-in-law Jeffrey Wilks; for the Sanders Article THIRD trusts, the decedent's son-in-law Arthur Sanders; for the Wilks Article THIRD trust, the decedent's son-in-law Jeffrey Wilks.
Jerome Rothschild renounced. The petition seeks the appointment of the successor co-trustees mentioned above, Arthur Sanders and Jeffrey Wilks. There is no request to replace the petitioner as co-Executor, or to replace the petitioner as successor co-trustee to the GST–QTIP Trust or the Marital Trust. The will provides no bond or security shall be required of the executors or trustees. Oath and designations have been filed by Arthur Sanders and Jeffrey Wilks. An affidavit has been filed by Alan Halpern, Esq., in support of virtual representation for minors Andrew Jay Wilks and Jack Philip Wilks. Additionally, an affidavit has been filed by Kenneth P. Mahon, Esq., submitting that the presumptive remaindermen have been identified and have executed waivers and consents ( SCPA §§ 315[5] and 315[2][a][ii] ).
The court is satisfied that the Settlement Agreement provides sufficient facts upon which the petition is founded pursuant to SCPA § 715. All necessary parties have consented to the requests of the petitioner. Accordingly:
1. Petitioner's request to resign as co-executor is GRANTED pursuant to SCPA § 715, his letters are revoked, and he is directed to settle his account pursuant to the Settlement Agreement. The application by the petitioner to allow Pam and Lise to continue as co-executors of the estate is GRANTED to the extent that the petitioner's letters of testamentary are revoked and letters of testamentary will issue to Pamela and Lise; and
2. Petitioner's request to resign as co-trustee of the trust created under Article THIRD (A)(4) of the will (GST–QTIP Trust) of decedent f/b/o Jerry Spiegel is GRANTED pursuant to SCPA § 715, and he is directed to settle his account pursuant to the settlement agreement to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Pamela and Lise; and
3. Petitioner's request to resign as co-trustee of the trust created under Article FIFTH of the will (Marital Trust) of decedent f/b/o Jerry Spiegel is GRANTED pursuant to SCPA § 715, and he is directed to settle his account pursuant to the settlement agreement to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Pamela and Lise; and
4. Petitioner's request to resign as co-trustee of the eight remaining trusts that he was granted letters of trusteeship to is GRANTED pursuant to SCPA § 715, and he is directed to settle his accounts pursuant to the settlement agreement to the extent that his letters of trusteeship are revoked, the letters are all amended as follows and he is directed to settle his accounts pursuant to the Settlement Agreement; and
5. Petitioner's request to amend the letters of trusteeship for the trust created for the benefit of Lise Speigel Wilks created under Article SIXTH and to appoint Jeffrey Wilks as successor co-trustee with Lise Spiegel Wilks is GRANTED pursuant to SCPA § 1502 to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Lise and Jeffrey Wilks as co-trustees; and
6. Petitioner's request to amend the letters of trusteeship for the trust created for the benefit of Pamela Spiegel Sanders created under Article SIXTH and to appoint Arthur Sanders as successor co-trustee with Pamela Spiegel Sanders is GRANTED pursuant to SCPA § 1502 to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Pamela and Arthur Sanders; and
7. Petitioner's request to amend the letters of trusteeship for the trust created for the benefit of David Maxwell Wilks created under Article THIRD and to appoint Jeffrey Wilks as successor co-trustee with Lise Spiegel Wilks is GRANTED pursuant to SCPA § 1502 to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Lise and Jeffrey Wilks; and
7. Petitioner's request to amend the letters of trusteeship for the trust created for the benefit of Andrew Jay Wilks created under Article THIRD and to appoint Jeffrey Wilks as successor co-trustee with Lise Spiegel Wilks is GRANTED pursuant to SCPA § 1502 to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Lise and Jeffrey Wilks; and
8. Petitioner's request to amend the letters of trusteeship for the trust created for the benefit of Jack Philip Wilks created under Article THIRD and to appoint Jeffrey Wilks as successor co-trustee with Lise Spiegel Wilks is GRANTED pursuant to SCPA § 1502 to the extent that the petitioner's letters of trusteeship are revoked and letters will issue Lise and Jeffrey Wilks; and
9. Petitioner's request to amend the letters of trusteeship for the trust created for the benefit of Jordan Avi Sanders created under Article THIRD and to appoint Arthur Sanders as successor co-trustee with Pamela Spiegel Sanders is GRANTED pursuant to SCPA § 1502 to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Pamela and Arthur Sanders; and
10. Petitioner's request to amend the letters of trusteeship for the trust created for the benefit of Remy Blayne Sanders created under Article THIRD and to appoint Arthur Sanders as successor co-trustee with Pamela Spiegel Sanders is GRANTED pursuant to SCPA § 1502 to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Pamela and Arthur Sanders; and
11. Petitioner's request to amend the letters of trusteeship for the trust created for the benefit of Erin Leigh Sanders created under Article THIRD and to appoint Arthur Sanders as successor co-trustee with Pamela Spiegel Sanders is GRANTED pursuant to SCPA § 1502 to the extent that the petitioner's letters of trusteeship are revoked and letters will issue to Pamela and Arthur Sanders;
Accordingly, the petition is GRANTED in its entirety.
All other relief not herein addressed is DENIED.
This is the decision and order of the court.
Submit Decree.