IN RE: MARSHALL LEGACY FOUNDATION (2024)

I disagree with the Court's decision to deny this writ application. In my view, the intent of the settlor, J. Howard Marshall, is paramount and clear that the original trust was to exclude all non-family members. See Albritton v. Albritton, 600 So. 2d 1328 (La. 1992) (the Court indicating a strong public policy of protecting the trust instrument from any modification or termination contrary to the settlor's clearly expressed intent). The appointment of a non-family member under the circumstances of this case was not necessary to preserve the trust's tax-exempt status.

GUIDRY, Justice Pro Tempore, would grant and assigns reasons: