Lillian R. Freedman, settlor of three interrelated grantor retained annuity trusts (GRATs), and her two sons, cotrustees of the trusts (plaintiffs), commenced this action in the county court, seeking reformation of the trusts. A single justice of this court reserved and reported the case to the full court.
The settlor's family operates a residential real estate business that is organized in two limited liability corporations (LLCs). In order to transfer the business...
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