Decanting: A Statutory Cornucopia

Decanting: A Statutory Cornucopia

In certain circumstances, trustees may want to change the terms of an irrevocable trust. This can be accomplished by decanting, which typically refers to a pour over of funds from one trust to another, usually with different terms, through a trustee's action. Decanting statutes allow a trustee to exercise distribution authority to modify the terms and conditions upon which trust property is held for

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