A few weeks after the salt submissions, the Second Department upheld three decrees of the Nassau Court (McCarty III, s.) which responded to requests by the Bank of New York Mellon (BNY) and the Merrill Lynch Trust Company (Merrill Lynch) to reject the applications for judicial accounting of four separate trusts, two will trusts and two inter vivo trusts created by the deceased. The petitioners were the beneficiaries of each trust. Initially, BNY played the role of co-trustee of the trusts until she resigned and was relayed by Merrill Lynch. Following his resignation, the petitioners published bnY in favour of trust management. Following the death of the fraudsters` son and Merrill Lynch`s estate as agent, the four trusts were terminated and the petitioners published in support of Merrill Lynch, which freed them from all claims based on trust management. A year later, the co-managers of the scammer`s estate, which included the fraudster`s spouse, transferred their trust to the beneficiaries of the estate and to the trust agent, created at the bent of the fraudster. In this context, the petitioner and his brother entered into a receipt and release agreement which stated that they had verified the account of the executors, that they had been deemed complete and that they had “released and removed the executors forever individually and as executors of all claims and causes of the action, liabilities and obligations… Recently, Surrogate`s Court and Appellate Division had the opportunity to give additional instructions on the impact of revenues and releases as a result of decisions made in In re Salz, NYLJ, July 27, 2017, s. 22 (Surrogate`s Court, New York County) and Matter of Lee, 2017 NY Slip Op 06276 (2d Dep`t 2017). The undersigned gives [JOSHUA FRY SPEED] as agent of the trust, of and above any right to the distribution and any deed, claim and claim, for or for reasons, or any other act, matter, cause or purpose resulting from the aforementioned trust, the estate or its administration, as well as other acts, lawyers, accountants and/or other representatives.