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The Uniform Trust Decanting Act

The Uniform Trust Decanting Act

New opportunities ahead

Trust decanting is gaining popularity as a flexible and practical technique to modify the provisions of an existing irrevocable trust to respond to changing circumstances that a settlor didn’t anticipate. In recognition of this trend, many states have enacted decanting statutes, and several states view decanting as an inherent fiduciary power under the common law. However, challenges often arise when fiduciaries and their advisors must navigate an inconsistent patchwork of state


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