Sonntag

BACKGROUND

We here quote from our opinion in the related appeal, Sonntag I, supra,

A160247:

The genesis of the exemption trust was the “ ‘Ronald P. DeMartini and Joyce E. DeMartini Family Trust’ (family trust) created by the siblings’ parents in 1993. That trust provided that after the death of the first parent, the trust would be divided into two separate trusts, ‘designated the survivor’s trust and the exemption trust.’ The surviving parent had the power to

We take judicial notice of our opinion in that case, Sonntag I, supra,

A160247. (Evid. Code, § 451, subd. (a).)

2 ‘amend, revoke, or terminate the survivor’s trust; but the exemption trust [could] not be amended, revoked, or terminated.’ “The family trust provided that when the surviving parent died, ‘the Trustees shall add to the exemption trust any portion of the survivor’s trust not disposed of and shall then distribute to the children . . . in equal shares, all assets of the exemption trust, together with any and all undistributed income.’ “Ronald DeMartini died in 1994, and the family trust was duly split in two—the exemption trust being irrevocable, with each of the four siblings holding equal interests in the…