Date of decision:
(before death, decedent created revocable trust to handle distribution of his property at death; two years after creating trust decedent purchased farmland, but never deeded it into the trust; farmland owned by decedent and wife; decedent survived wife still owning farm outright; pourover provision in decedent's will transferred property to residuary of trust upon death; residuary distributed to 19 beneficiaries rather than to two specific relatives).