D and Edward were married on January 9, 1988. On August 25, 2004, they established an inter vivos trust known as the Johnson Family Trust. The Trust made the Johnsons Trustors and the first Co-Trustees. D and Edward were named 'Trustors' and 'Co-Trustees' and they established the Trust, according to its express language, with the intent that, while they were both living, they would each equitably own an undivided one-half interest in all property subject to the Trust. They made use of the federal gift tax exemption for transfers between husband and wife. Trust property, which was listed in an attached schedule constituted the 'Trust Estate.' Due to its gifting provisions, the beneficial interest of the first Trustor to die was to be exactly equal to that of the surviving Trustor. Edward died on February 14, 2006. As per the Trust, the Estate was then to be divided into two shares. Trust A was to be created to take advantage of the federal estate tax exclusion and other tax provisions. The remaining portion of the decedent's interest was to be distributed to an irrevocable Trust B. D was entitled to the income and potentially all of the principal of Trust A during her lifetime, if needed for her health, maintenance, reasonable comfort, and support. She has a power of appointment to dispose of the undistributed income and principal of Trust A by her Last Will and Testament. If that power is not exercised, upon her death, the Trust A corpus is to be added to Trust B and distributed according to its terms. D has the same lifetime entitlement to the income and to the principal of Trust B if needed for her health, maintenance, or support. She has a limited power of appointment over the Trust B estate which authorizes her to leave it to one or more of any children or other descendants of both Trustors in such shares as she may deem appropriate. If D does not exercise this limited power, distribution of the Trust B corpus is governed by the Trust's Article VI, which expressly names Edward's son, James (P), as a beneficiary, if he survives D. P twice requested an accounting of the Trust. They went unanswered. P asked the court to order his stepmother, D, to file a complete and accurate accounting of her tenure as Trustee. D asked the court to deny the requested accounting. The court ordered the accounting and D appealed.