In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended

CourtCourt of Chancery of Delaware
DecidedDecember 13, 2024
DocketC.A. No. 2020-0782-PAF
StatusPublished

This text of In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended (In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended) is published on Counsel Stack Legal Research, covering Court of Chancery of Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended, (Del. Ct. App. 2024).

Opinion

COURT OF CHANCERY OF THE STATE OF DELAWARE PAUL A. FIORAVANTI, JR. LEONARD L. WILLIAMS JUSTICE CENTER VICE CHANCELLOR 500 N. KING STREET, SUITE 11400 WILMINGTON, DELAWARE 19801-3734

Date Submitted: November 1, 2024 Date Decided: December 13, 2024

F. Peter Conaty, Jr., Esquire Gregory J. Weinig, Esquire Beth Knight, Esquire Shaun Michael Kelly, Esquire Travis S. Hunter, Esquire Connolly Gallagher LLP Sara M. Metzler, Esquire 1201 North Market Street, 20th Floor Richards, Layton & Finger, P.A. Wilmington, DE 19801 One Rodney Square 920 North King Street Wilmington, DE 19801

William M. Kelleher, Esquire Phillip A. Giordano, Esquire Gordon, Fournaris & Mammarella, P.A. 1925 Lovering Avenue Wilmington, DE 19806

RE: In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended, C.A. No. 2020-0782-PAF

Dear Counsel:

This letter addresses the petitioners’ motion for summary judgment filed in

this action.1

1 Citations to the docket in this action are in the form of “Dkt. [#].” Given that there are multiple parties with the surname “Eicoff” featured in this action, this letter refers to such parties by their first names. No disrespect is intended. In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended C.A. No. 2020-0782-PAF December 13, 2024 Page 2 of 28

I. FACTUAL BACKGROUND

This action is one of many in a years-long dispute regarding the administration

of the estate of Helene Eicoff. Helene’s estate plan included a will, various life

insurance policies, and several trusts, including: (1) The Helene Eicoff Revocable

Trust U/A/D June 5, 1991, as amended (the “Living Trust”); (2) The Alvin Eicoff

and Helene Eicoff Joint Irrevocable Trust U/A/D April 8, 1991, as amended (the

“Irrevocable Trust”); and (3) The Helene Eicoff Barrington Living Trust U/A/D June

29, 2015, as amended (the “Barrington Trust”). 2

On December 11, 2019, Helene executed her last will and testimony (the

“Will”) with the assistance of her attorney, Steven A. Felsenthal.3 Helene also

amended and restated the Barrington Trust and designated Felsenthal as co-trustee.4

Helene died on May 6, 2020, in Florida. 5 Helene is survived by her two

granddaughters, Leanne Eicoff and Amber Eicoff.6 Following Helene’s death, the

Barrington Trust became irrevocable, and The Northern Trust Company of Delaware

2 Dkt. 1 ¶¶ 1, 18, 22, 24 (“Petition”). 3 Id. ¶ 18. 4 Id. ¶ 13. 5 Id. ¶¶ 14, 17. 6 Id. ¶¶ 5–6. Amber is not a party to these proceedings. In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended C.A. No. 2020-0782-PAF December 13, 2024 Page 3 of 28

(“NTCD”) was designated to serve as successor co-trustee, together with Felsenthal

(the “Trustees”). 7 The Trustees are the petitioners in this action.

A. The Barrington Trust The Barrington Trust agreement (the “Barrington Trust Agreement”) provides

that certain trusts will be created for the benefit of Leanne and Amber if they survive

Helene. Section 3.2 provides: “If either the Grantor’s granddaughter, Leanne, or

any descendant of Leanne, survives the Grantor by thirty (30) days, the Trustee shall

set aside and allocate such cash, securities and other assets with a fair market value

on the date of distribution of Two Million Dollars ($2,000,000) (‘Leanne’s

Distribution’),” and “the Trustee shall retain Leanne’s Distribution in further

trust . . . to be held, administered, and distributed under the terms and conditions of

Article V.”8 Article V provides that Leanne’s trust “shall be administered for the

benefit of Leanne and any descendant of hers living from time to time[.]” 9 Section

5.2 further provides that the Trustee “may distribute the net income and principal”

of Leanne’s trust “to or for any beneficiary of [the trust], at any time and from time

7 Id. ¶¶ 14–15; Petition Ex. A § 1.2 (“Barrington Trust Agreement”). 8 Barrington Trust Agreement § 3.2. 9 Id. Art. V. In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended C.A. No. 2020-0782-PAF December 13, 2024 Page 4 of 28

to time, as the Trustee deems necessary or advisable for the beneficiary’s best

interests,” until the termination date of the trust. 10

The Barrington Trust Agreement contains a no-contest clause (the “No-

Contest Clause”).11 Section 14.1 provides, in pertinent part:

If any person who is a devisee, legatee or beneficiary referred to in the Will of the Grantor, or in this [Barrington] Trust Agreement, or in the Living Trust Agreement, or any heir of the Grantor or third person claiming rights derived from such person previously mentioned (including but not limited to a spouse or surviving spouse of any such person), does directly or indirectly engage in any of the following conduct, then in that event the Grantor specifically disinherits each such person, and such person, and all descendants of such person, shall thereby be deemed to have predeceased the Grantor, so that all legacies, bequests, devises[,] distributions, gifts, powers, and interests given under this [Barrington] Trust Agreement to that person shall be null and void; and therefore the Trustee shall administer this [Barrington] Trust Agreement as if such person, and all descendants of such person, have predeceased the Grantor:

10 Id. § 5.2. Upon the termination date, the Trustee is required to distribute “all of the net income and principal of the [trust] to Leanne, if she is then living, outright and free from trust.” Id. § 5.3. 11 A no-contest clause, also known as an in terrorem or forfeiture clause, is a “provision in a donative document purporting to rescind a donative transfer to, or a fiduciary appointment of, any person who institutes a proceeding challenging the validity of all or part of the donative document[.]” Restatement (Third) of Property (Wills & Don. Trans.) § 8.5 (Am. L. Inst. 2003) (“Third Restatement”); Deborah S. Gordon, Forfeiting Trust, 57 Wm. & Mary L. Rev. 455, 465 (2015) (explaining that no-contest clauses are “directed towards the most common types of will ‘attacks,’ which contest the validity of the testamentary instrument or any of its components”). In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended C.A. No. 2020-0782-PAF December 13, 2024 Page 5 of 28

(a) Contests the Will of the Grantor, the Living Trust Agreement, or this [Barrington] Trust Agreement or, in any manner, attacks or seeks to impair or invalidate any of the provisions thereof . . .

(i) Attacks or seeks to impair or invalidate any of the following, whether or not any such attack or attempt is successful:

(i) any designation made or to be made by the Grantor during her lifetime, of beneficiaries for any insurance policy on the Grantor’s life;

(ii) any designation made or to be made by the Grantor during her lifetime, of beneficiaries for any pension, profit sharing, or retirement plan benefits or IRA account;

(iii) any trust that the Grantor created or may create during the Grantor’s lifetime or any provision thereof . . . . 12

The Barrington Trust Agreement defines “beneficiary” as “a person to whom the

Trustee of a separate trust is then directed or authorized to distribute net income or

principal, or both, from the trust estate of such trust,” unless otherwise expressly

identified in the Barrington Trust Agreement.13 The Barrington Trust Agreement is

governed by Delaware law and designates this court as the exclusive forum to

resolve any disputes. 14

12 Barrington Trust Agreement § 14.1. 13 Id. § 10.1. 14 Id. § 9.2.

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In the Matter of the Helene Eicoff Barrington Living Trust U/A/D June 29, 2015, as amended, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-the-matter-of-the-helene-eicoff-barrington-living-trust-uad-june-29-delch-2024.