Title
Microsoft Word - Culp-Mellen Final.doc
By
alyneh
Description
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...

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