New York’s Newly Amended Decanting Statute Typifies Trend Toward Greater Flexibility

Volume 26 No. 4


Joseph T. La Ferlita is counsel to Farrell Fritz, P.C., in Uniondale, New York.

Presently, at least five states have trust decanting legislation that has been, or may soon be, introduced in the legislative branch. Apparently, many states have taken notice of the potential utility—and business development opportunities—offered by flexible trust decanting statutes. Perhaps most indicative of the trend in this area is New York’s recently amended statute.


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