In re Eiteljorg, 951 N.E.2d 565 (Ind. Ct. App. 2011)

(case invovles dispute between beneficiaries of trust and trustees; trust assets of $6.5 million included in life beneficiary's gross estate; holders of remainder interests sought distribution of $2 million and trustees only wanted to distribute $1 million due to concern that estate could be liable for additional $2 million in federal estate tax; following litigation on matter, trial court ordered $1.5 million be distributed and that trustees had breached fiduciary duty under state (IN) law because they knew that trust corpus was ripe for distribution; portion ripe for distribution still needed to be distributed even though beneficiaries were in dispute over amount to be distributed; appellate court affirmed on fiduciary duty/distribution issue, but reversed on damages issues holding that beneficiaries entitled to interest only on cash portion of court-ordered distribution for period beginning with demand to time of actual payment (less interest or income accrued during timespan); case remanded for determination of compensatory damages plus $150,000 in attorney fees to beneficiaries).