eaning of § 672(c) of the Code (determined as though such individual were the grantor, as that term is used in § 672(c) of the Code). (20) "SCPA": the New York Surrogate's Court Procedure Act. (21) "Settlor": DEBRA R. BLACK. (22) "Settlor's Children": the Settlor's children, BENJAMIN ELI BLACK, JOSHUA MAX BLACK, AL