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If You Can’t Beat ’Em, Join ’Em

UDTA and directed trust statutes come of age.

Over the last decade, trust law has evolved so the role of trustee can better reflect the open architecture that modern families desire. It’s now commonplace for trust settlors to design so-called “directed trusts,” and existing trusts are frequently transferred to new jurisdictions to be modified through the use of techniques such as decanting, non-judicial settlement agreements, consent modifications, court orders and trust mergers so they can become directed trusts.1

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