Pellegrini v. Breitenbach

Summary

The Massachusetts Supreme Judicial Court declined to reform a decedent’s unambiguous will to create a charitable remainder annuity trust intended to reduce estate taxes and increase charitable distributions. The court distinguished cases permitting reformation of trust instruments, reaffirmed that courts generally lack power to reform wills, and remanded for entry of judgment denying the requested relief.

Holdings

1. Massachusetts courts have no power to reform wills; therefore, the court could not reform Bruinsma's will to create a charitable remainder annuity trust.
2. The record did not support reformation because the will was unambiguous, there was no drafting mistake, and the will did not express an intent to minimize estate taxes or establish a charitable remainder annuity trust.

Questions Presented

1. Whether a Massachusetts court may reform an unambiguous will to create a charitable remainder annuity trust for estate-tax purposes.
2. Whether the circumstances supported reformation despite the absence of a drafting mistake and the lack of an expressed testamentary intent concerning the tax consequences of the bequests.

Disposition

remanded