Sweem

I. BACKGROUND

A. The Trust Kenneth and Carolyn, husband and wife, established the trust on May 15, 1995. Kenneth died on October 13, 2003, leaving Carolyn and one surviving son, Paul.3 Carolyn amended the trust in 2005, making Paul co-trustee. She amended and restated the trust again in June 2013. We are concerned with the amended and restated trust (hereinafter, the Trust), which identifies Carolyn and Paul as co-trustees. We are particularly concerned with Article IV of the Trust, entitled “Distribution on Death of Grantor.” Article IV contains three sections. Section 4.1, entitled “Payment of Expenses and Taxes,” provides: “On the death of the Grantor, the Trustee in the Trustee’s discretion may pay out of the Trust Estate the just debts, expenses of last illness, funeral expenses, administration expenses and other costs for which the Grantor’s estate shall be liable; attorney’s fees and other costs incurred in administering the Grantor’s estate, whether or not such estate is subject to probate; and any estate inheritance or succession taxes payable by reason of the death of the Grantor whether with respect to any contribution to this Trust or with respect to other…