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ATTACHMENT TO PETITION FOR ADVISORY OPINION State of New York — Department of Taxation and Finance - Form AD-1.8 4. The petitioner submits the following statement of facts as the basis for the requested advisory opinion: Facts as the basis for
to substitute trust property for property of equivalent value at any time (the "Substitution Power"). The provision of the Trust Agreement creating the Settlor's Substitution Power reads as follows: "Reacquisition of Trust Assets. The Settlor at any time or from time to time may acquire or reacquire any portion of the Trust Fu
ATTACHMENT TO PETITION FOR ADVISORY OPINION State of New York — Department of Taxation and Finance - Form AD-1.8 4. The petitioner submits the following statement of facts as the basis for the requested advisory opinion: Facts as the basis for
to substitute trust property for property of equivalent value at any time (the "Substitution Power"). The provision of the Trust Agreement creating the Settlor's Substitution Power reads as follows: "Reacquisition of Trust Assets. The Settlor at any time or from time to time may acquire or reacquire any portion of the Trust Fu
ATTACHMENT TO PETITION FOR ADVISORY OPINION State of New York — Department of Taxation and Finance - Form AD-1.8 4. The petitioner submits the following statement of facts as the basis for the requested advisory opinion: Facts as the basis for
to substitute trust property for property of equivalent value at any time (the "Substitution Power"). The provision of the Trust Agreement creating the Settlor's Substitution Power reads as follows: "Reacquisition of Trust Assets. The Settlor at any time or from time to time may acquire or reacquire any portion of the Trust Fu
ATTACHMENT TO PETITION FOR ADVISORY OPINION State of New York — Department of Taxation and Finance - Form AD-1.8 4. The petitioner submits the following statement of facts as the basis for the requested advisory opinion: Facts as the basis for
to substitute trust property for property of equivalent value at any time (the "Substitution Power"). The provision of the Trust Agreement creating the Settlor's Substitution Power reads as follows: "Reacquisition of Trust Assets. The Settlor at any time or from time to time may acquire or reacquire any portion of the Trust Fu
Entities connected to both Department of Taxation and Finance and the Settlor's Substitution Power

New York State
LOCATION
Samantha Power
PERSONN.Y.2d 458
ORGANIZATIONRichman
PERSONSettlor
ORGANIZATIONBrookhaven
LOCATIONMartin Weinberg
PERSONReacquisition of Trust Assets
ORGANIZATIONthe Trust Fund of any Trust
ORGANIZATIONthe "Substituted Property
ORGANIZATIONFederal and New York State
ORGANIZATIONSubstitution Power
ORGANIZATIONToscana
LOCATION
McGraw-Hill
ORGANIZATIONthe Trust Property
ORGANIZATION