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TRUST DECANTING: AN OVERVIEW AND INTRODUCTION …

TRUST decanting : AN OVERVIEW AND INTRODUCTION TO creative planning opportunities William R. Culp, Jr. & Briani Bennett Mellen* Editors Synopsis: Since New York enacted the first TRUST decanting statute in 1992, nine other states likewise have provided trustees authority to decant the property of one TRUST into another TRUST . In this Article, the authors provide an OVERVIEW of the techniques involved with the decanting process and the opportunities these statutes provide trustees. I. INTRODUCTION TO decanting .. 2 II. decanting UNDER COMMON LAW .. 4 A.

TRUST DECANTING: AN OVERVIEW AND INTRODUCTION TO CREATIVE PLANNING OPPORTUNITIES William R. Culp, Jr. & Briani Bennett Mellen* Editors’ Synopsis: Since New York enacted the first “trust decanting”

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