Pond v. Pond
Supreme Judicial Court of Massachusetts
678 N.E.2d 1321 (1997)
Relevant factsFree
Sidney Pond executed a will and revocable trust on the same day, authorizing his wife as executrix to elect qualifying the trust for the federal estate tax marital deduction; however, the trust as drafted omitted the required provision paying trust income to his wife for life, so it failed to qualify for that deduction, exposing the estate to an extra $70,000 in taxes. After Sidney's death, his wife (plaintiff) sought reformation of the trust to correct the apparent scrivener's error.
IssueFree
Whether a trust may be reformed under Massachusetts law to give effect to the settlor's intent if there is clear and decisive proof of a mistake due to a scrivener's error.