It is a common estate planning practice for a grantor to name himself as the initial trustee of the trust. If the grantor is the trustee at the time of his death, a new trustee, sometimes called a substitute trustee or successor trustee, will take over in the grantor's place.
Massena is a town in St. Lawrence County, New York, United States. Massena is located along the northern border of the county, just south of the St. Lawrence River and the CanadaâUS border. The population was 10,883 at the 2010 census. The town of Massena contains a village also named Massena.
Smithtown is a town in Suffolk County, New York, United States, on the North Shore of Long Island. The population was 117,801 at the 2010 census. The census-designated place of Smithtown lies in the town. The town was first settled around 1665.