In RE: The Matter of the Irrevocable Trust of Myron E. Childs, dated November 2, 2000

Court of Appeals of Minnesota·Decided January 26, 2026·No. a250576·Unpublished

Opinion

This opinion is nonprecedential except as provided by Minn. R. Civ. App. P. 136.01, subd. 1(c).

STATE OF MINNESOTA

IN COURT OF APPEALS

A25-0576

In RE: The Matter of the Irrevocable Trust of Myron E. Childs, dated November 2, 2000.

Filed January 26, 2026

Affirmed

Harris, Judge

Faribault County District Court File No. 22-CV-21-642

Kenneth R. White, Law office of Kenneth R. White, P.C., Mankato, Minnesota; and

Paul E. Grabitske, Grabitske Law Firm, PLC, Mankato, Minnesota (for appellant Denise Childs)

Jeremy M. Berg, Blethen Berens, Mankato, Minnesota (for respondent Bernard Brennen)

Dustan J. Cross, Adam N. Froehlich, Gislason & Hunter, LLP, New Ulm, Minnesota (for respondent Marcia Swanson)

Considered and decided by Slieter, Presiding Judge; Smith, Tracy M., Judge; and Harris, Judge.

NONPRECEDENTIAL OPINION

HARRIS, Judge Appellant and respondent are co-beneficiaries of an irrevocable trust created by their father. On appeal in this trust dispute, appellant challenges the district court’s orders interpreting the trust, arguing that (1) the district court erred in finding that appellant violated her fiduciary duties as trustee under Minnesota Statutes section 501C.0802 (2024) when she conveyed trust property to herself, (2) the district court erred by ordering

appellant to pay rent on a home that was a distributed asset, and (3) respondent lacks standing to challenge the approved accountings to their father during his lifetime. On cross-appeal, respondent argues that the district court erred in finding that appellant adequately accounted for the majority of the trust transactions from 2017 to 2020. Both parties argue that the district court erred in awarding the other party their respective attorney fees. We affirm.

FACTS

In November 2000, Myron Childs 1 created the Myron E. Childs Irrevocable Trust (the trust). Appellant-cross respondent Denise Childs and her sister, respondent-cross appellant Marcia Swanson, are co-beneficiaries of the trust. Childs served as the trustee. The following summarizes the relevant record and procedural history. Myron E. Childs Irrevocable Trust Terms Under the terms of the trust, Myron would receive annual distributions of net income from the trust during his lifetime. After Myron’s death, Childs and Swanson would receive one-half of the total value of the trust, including all principal and undistributed income. The trust permitted Childs to distribute her share of the trust value to herself outright, while Swanson would receive her portion of the trust value in annual distributions. The trust was silent on who would receive two properties located in Minnesota and relevant

1 Myron Childs is the deceased grantor of the Myron E. Childs Irrevocable Trust. Denise Childs, formerly known as “Denise Wolf,” is the daughter of Myron Childs and trustee of the irrevocable trust. For purposes of this opinion, and to avoid confusion, Myron Childs will be referred to as “Myron” or “father” and Denise Childs will be referred to as “Childs.”

to this appeal: a house located in Elmore (Elmore House) and farmland located in Faribault (Faribault Farm). Both properties are owned and managed by the trust. 2021 Petition for Trust Accounting Following Myron’s death in 2020, Childs began residing at the Elmore House. As trustee, Childs was responsible for collecting rent from the trust-owned real estate properties, including the Elmore House. While Childs resided at the Elmore House, Childs did not pay rent to the trust.

In 2021, Swanson petitioned the district court for (1) a full trust accounting from 2017 to 2020, (2) court supervision of the trust, (3) the removal of Childs as trustee, and (4) the appointment of a successor trustee. Swanson amended her petition to clarify the date she last received a distribution from the trust. In August 2022, the district court ordered Childs to determine a fair market value for the home and to pay the trust for her use of the Elmore House. One week later, Childs conveyed the Elmore House deed to herself while acting as trustee. 2023 Petition for Trust Accounting In August 2023, Swanson filed another petition for trust accounting. In addition to her prior requests for relief, Swanson requested to void the Elmore House deed, arguing that Childs violated her duty of loyalty and impartiality as a trustee. Swanson also requested to terminate the trust. In November 2023, the district court ordered Childs to resign upon the completion of her duties and appointed a successor trustee. The district court dismissed Swanson’s other requests for relief without prejudice to renew at a later

time. Four days later, while acting as trustee, Childs conveyed the Faribault Farm deed to herself. 2024 Order Following Evidentiary Hearing In 2024, Childs petitioned the district court to approve the trust’s final accounting.

Swanson objected to Childs’s proposed findings. The district court conducted a two-day evidentiary hearing on the matter. Following the evidentiary hearing, the district court (1) ruled that the Elmore House and Faribault Farm deeds were voidable, placing the properties back into the trust, (2) ordered Childs to reimburse the trust for rent and expenses she accrued while living at the Elmore House, (3) ordered Childs to distribute Swanson’s annual 2021 trust income, (4) ordered Childs to reimburse the trust for unauthorized ATM withdrawals, and (5) authorized the successor trustee to pay reasonable attorney fees for Swanson and Childs related to the trust action. 2025 Order on Motions for Amended Findings and Amended Order Childs moved the district court for amended findings. Childs asked the district court, in relevant part, to find that (1) the Elmore House and Faribault Farm deeds were not voidable under Minnesota Statutes section 501C.0802(b) because the transfer of properties was authorized by the trust as a “distribution,” (2) a beneficiary may not void a distribution made by a trustee under section 501C.0802(b), and (3) Childs is entitled to the net income generated from the Elmore House because the income interest in the trust terminated upon her father’s death.

The district court declined to adopt Childs’s proposal for amended findings, concluding that (1) Childs did not have legal or equitable title to the Elmore House or

Faribault Farm because the trust did not expressly convey the properties to her, (2) the Elmore House and Faribault Farm were properties owned by the trust, and (3) the deeds were voidable under section 501C.0802(b) because Childs breached her fiduciary duties of loyalty and impartiality by removing the properties from the trust as trustee for her own benefit. The district court issued an amended order consistent with these findings.

Both Childs and Swanson appeal, raising numerous issues.

DECISION

I. The district court did not err in finding that Childs violated her fiduciary duties as trustee under Minnesota Statutes sections 501C.0802 and 501C.0803 (2024)

when she conveyed trust property to herself.

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In RE: The Matter of the Irrevocable Trust of Myron E. Childs, dated November 2, 2000, (Mich. Ct. App. 2026).

In RE: The Matter of the Irrevocable Trust of Myron E. Childs, dated November 2, 2000 (In RE: The Matter of the Irrevocable Trust of Myron E. Childs, dated November 2, 2000) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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