First National Bank of Bar Harbor v. Anthony
557 A.2d 957 (1989)
Anderson established a revocableinter vivios trust with First National. The interest in the trust
was payable to Anderson (the settlor) for life, then to his wife until she died. What was left of the
trust after they both died (aka the corpus, aka the remainder interest) was to be divided equally between their three
children.
Out of the three children,
one (John) predeceased Anderson, leaving three grandchildren.
Anderson died, and his will
expressly left John's children with nothing.
Anderson's wife had
predeceased him.
First National went to court
and asked how they should split up the trust. The question was whether
the share that was intended for John had lapsed.
The Trial Court found that the
gift had lapsed and that the trust
should be split amongst Anderson's two surviving children. John's
children appealed.
The Trial Court found that
the gifts to the children were not a class gift, because it went to named individuals, not
just 'all my children'.
The Trial Court found that
the gift had lapsed because his
interest did not vest until Anderson's death, and John had predeceased
his father.
The Trial Court declined to
apply anti-lapse laws because
those only applied to wills, and this was a non-probate transfer.
The Main Supreme Court vacated
the judgment.
The Maine Supreme Court
found that the remainder interest
was a present, vested interest at the time of the creation of the inter
vivos trust, the gift does not lapse and should be given to John's heirs.
The Court noted that
Anderson could have changed the trust's beneficiaries but did not.
The Court noted that
Anderson included a survival clause for his wife, but did not do so for
his children.
Basically, the Maine Supreme
Court said that in this case the children's interests were vested, even
though they were subject to defeasance or divestment if Anderson chose to
amend or revoke the trust of chance his beneficiaries.
Therefore, John's share
became part of his estate as soon as the trust was signed, even though
he wouldn't get the money until Anderson died. That future interest was an asset that went to his heirs when he
died.
This is true even though
the trust said that, "on Anderson's death the remainder shall
vest."
The term 'defeasance' means
that it could be revoked with subsequent instrument, For example,
Anderson could have written an amendment to the trust provisions to
remove John's share.
There are three types of future
interest:
Vested:
The property is yours now,
even though you may not possess it until some time in the future.
Contingent:
The property is only yours
if some contingency is met, such as you turning 21, or marrying someone
of the religion the original owner approves of.
Vested Subject to
Defeasance:
The property is yours now,
even though you may not possess it until some time in the future. Plus,
the original owner retains the right to take it back before you get
possession.