Decanting refers to the distribution of trust property of one trust (the “first trust”) to another trust (the “second trust”). Over the past several years, the number of states specifically ...

Editor’s Note: This article is a preview of a longer, more in-depth article on this topic that will be published in our February issue. Trust decanting is gaining popularity as a flexible and ...

Decanting is a way to modify an otherwise irrevocable trust Decanting can change the trust beneficiaries’ interests An irrevocable trust is a frequently used estate planning tool that offers many ...

New Jersey does not have a statute authorizing the decanting of trusts, but a "common-law decanting" can be accomplished thanks to the Wiedenmayer case. For tax and nontax reasons, estate planning ...