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IN THE MATTER OF WILSON

Civil Action No. 4474-VCG.

Re: In the Matter the Living Trust of Eleanor A. Wilson, Deceased and the Living Trust of Samuel C. Wilson, Deceased.

Court of Chancery of Delaware.

Decided: October 11, 2012.

Attorney(s) appearing for the Case

Bayard J. Snyder, Snyder & Associates, P.A., 300 Delaware Avenue, Suite 1014, Wilmington, DE 19899.

Daniel T. Grassland, Crossland & Associates, LLC, 4001 Kennett Pike, Suite 316, Two Greenville Crossing, Greenville, DE 19807.

David J. Ferry, Lisa Coggins, Ferry, Joseph & Pearce, P.A., 824 Market Street, Suite 1000, Wilmington, DE 19899-1351.

SAM GLASSOCK III, Vice Chancellor.

Dear Counsel:

This matter involves the Living Trust of Eleanor A. Wilson, deceased, and the Living Trust of Samuel C. Wilson, deceased (collectively, the "Trust"). Eleanor and Samuel Wilson ("Mr. and Mrs. Wilson") were husband and wife. They created reciprocal, mirror-image trusts, into which their estates poured for the primary benefit of their two daughters, Linda Wilson ("Wilson") and Sandra Kelsch ("Kelsch"). After the...

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