Fern Herrig, the decedent, on June 16, 1981, created an inter vivos trust. The trust agreement provided that the income and so much of the principal of the trust as the trustee (Merchants National Bank and Trust Company of Syracuse), in its sole discretion, saw fit from time to time to be paid to the settlor — the decedent, Fern Herrig.
The settlor reserved the right to amend the trust.
Pursuant to the...
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