Rumsey, J.
June R. Johnson (hereinafter decedent) died testate on November 1, 2007. Pursuant to decedent's will, petitioner was appointed as executor of decedent's estate on July 28, 2008. The will directed that at decedent's death all assets of decedent's estate be transferred to petitioner, as trustee under a trust agreement executed at the same...
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