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th respect to which the release applies." The Settlor wishes to exercise the Substitution Power by substituting tangible personal property he owns (the "Substituted Property") for Trust property other than tangible personal property (the "Trust Property") having an equivalent value to the Substituted Property (the "Exch
on for each party to 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,
h the release applies." ca3 (1 -104(idi • The Senior wishes to exercise the Substitution Power by substituting tangible personal property he owns (the "Substituted Property") for Trust property other than tangible personal property (the "Trust property') having an equivalent value to the Substituted Property (the "Exch
on for each party to 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,
h the release applies." ca3 (1 -104(idi • The Senior wishes to exercise the Substitution Power by substituting tangible personal property he owns (the "Substituted Property") for Trust property other than tangible personal property (the "Trust property') having an equivalent value to the Substituted Property (the "Exch
on for each party to 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,
Entities connected to both the "Substituted Property and McGraw-Hill, Inc.

Samantha Power
PERSONFederal and New York State
ORGANIZATIONSettlor
ORGANIZATIONthe Trust Fund of any Trust
ORGANIZATIONBrookhaven
LOCATIONMartin Weinberg
PERSONRichman
PERSON
New York State
LOCATIONDepartment of Taxation and Finance
ORGANIZATIONReacquisition of Trust Assets
ORGANIZATIONN.Y.2d 458
ORGANIZATIONSubstitution Power
ORGANIZATIONToscano
ORGANIZATION
Exchange
ORGANIZATIONthe "Trust property'
ORGANIZATIONExchmgell
ORGANIZATIONSqL.121,.titsjaular
ORGANIZATIONrespectlethe Substituted Property
ORGANIZATIONthe Substitution Power(what Trust Property
ORGANIZATIONExchan
LOCATION