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the Substituted Property by the Settlor, the Settlor paid New York State and City sales tax with respect to the Substituted Property. Following the Exchange, the Trustees may allow Trust beneficiaries to use the Substituted Property without charge or other consideration. EFTA_R1_01946806 EFTA02672769
enter into the contract or engage in a transaction. See Richman v. Brookhaven, 80 Misc. 2d 563, N.Y.S.2d 731 (1975); Weiner v. McGraw-Hill, Inc. 57 N.Y.2d 458, 457 N.Y.S.2d 193, 443 N.E.2d 441 (2d Dep't 1982); In re Toscano, 799 F. Supp. 2d 230 (2011). Under the terms of the Trust Agreement, the Settlor a
initigiauchandshe Substilittcd.nopestay, the SqL.121,.titsjaular paid New.York-Stotea saleswc with respectlethe Substituted Property. Bellowing the Exchange, the Trustees may allow Trust bealsiacies to t.4,,se the Substituted Propertrivithout chirtess oherconsiderattertrAc•• ' Applicable Law and Regul
enter into the contract or engage in a transaction. See Richman v. Brookhaven, 80 Misc. 2d 563, N.Y.S.2d 731 (1975); Weiner v. McGraw-Hill, Inc. 57 N.Y.2d 458, 457 N.Y.S.2d 193, 443 N.E.2d 441 (2d Dep't 1982); In re Toscano, 799 F. Supp. 2d 230 (2011). Under the terms of the Trust Agreement, the Settlor a
initigiauchandshe Substilittcd.nopestay, the SqL.121,.titsjaular paid New.York-Stotea saleswc with respectlethe Substituted Property. Bellowing the Exchange, the Trustees may allow Trust bealsiacies to t.4,,se the Substituted Propertrivithout chirtess oherconsiderattertrAc•• ' Applicable Law and Regul
enter into the contract or engage in a transaction. See Richman v. Brookhaven, 80 Misc. 2d 563, N.Y.S.2d 731 (1975); Weiner v. McGraw-Hill, Inc. 57 N.Y.2d 458, 457 N.Y.S.2d 193, 443 N.E.2d 441 (2d Dep't 1982); In re Toscano, 799 F. Supp. 2d 230 (2011). Under the terms of the Trust Agreement, the Settlor a
Entities connected to both Exchange and N.Y.2d 458

Samantha Power
PERSONMartin Weinberg
PERSON
New York State
LOCATIONDepartment of Taxation and Finance
ORGANIZATIONBrookhaven
LOCATIONthe Trust Fund of any Trust
ORGANIZATIONFederal and New York State
ORGANIZATIONthe "Substituted Property
ORGANIZATIONRichman
PERSONSettlor
ORGANIZATIONReacquisition of Trust Assets
ORGANIZATIONSubstitution Power
ORGANIZATIONToscano
ORGANIZATIONMcGraw-Hill, Inc.
ORGANIZATIONthe "Trust property'
ORGANIZATIONExchmgell
ORGANIZATIONSqL.121,.titsjaular
ORGANIZATIONrespectlethe Substituted Property
ORGANIZATIONthe Substitution Power(what Trust Property
ORGANIZATIONExchan
LOCATION