Quote for the Day

“Decanting is the act of distributing the assets of an old trust to a new one with more desirable terms. It provides an easy method for correcting errors or ambiguities, adapting a trust to changes in a settlor’s objectives or changes in a beneficiary’s circumstances, taking advantage of new planning opportunities or adding flexibility to a trust.”

Peter J. Melcher, Robert S. Keebler & Steven J. Oshins, “A Guide to Trust Decanting,” Estate Planing & Taxation, (2015)

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