Our holding in this case is not inconsistent with Winkel. Based upon Trustor's intent, the circumstances surrounding the creation of the trust, and consideration of the trust agreement in its entirety, we find Trustor did not intend an absolute gift. We find that Trustor intended to provide Beneficiary with a gift of income from the trust coupled with a provision that the trust principal may be invaded in case of need. Trustees should not be denied the opportunity to consider beneficiary's other financial resources when deciding whether it is appropriate to encroach upon the trust principal. Our opinion, however, should not be construed so as to require that a beneficiary be destitute before encroachment is deemed necessary.
Summary judgment is affirmed.