Delaware is generally regarded as one of the most preeminent jurisdictions for the settlement and migration of trusts due to its well-established laws and esteemed court system. When an existing trust migrates to Delaware, the beneficiaries and Delaware trustee frequently seek to modify the terms of the trust for various reasons. Given Delaware’s flexible system, beneficiaries regularly ask trustees to use non-judicial, statutory modification methods such as merger, decanting, non-judicial
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