Alioto

Statement of Facts Frank Anthony Alito created a revocable living trust in 1999 and restated its terms in 2010. He amended the restated trust twice, once in September 2011 and again in June 2012. He died in October 2012. The beneficiaries of the trust are the trustor’s adult children, Nunzio and Jennifer; the trustor’s former wife, Suzanne Alioto, who is entitled to alimony pursuant to a dissolution decree; and the trustor’s long-term companion, Maria Christina Manalo. The trustor’s brother, Anthony Joseph Alioto, is the successor trustee.

1 The trust provides that some assets are to be distributed to the beneficiaries upon the trustor’s death and other assets are to be held in two subtrusts with income to the beneficiaries. One subtrust holds common stock in the Nunzio Corporation for the benefit of the trustor’s children. The other subtrust holds a one-half interest in F and A Properties, a general partnership, for the benefit of Manalo and the trustor’s ex-wife.1 Payment from the F and A Properties subtrust to the ex-wife are “specifically restricted to those alimony payments as provided by court order of dissolution.” Payment to Manalo “shall be made in the same manner and in…