Topic
Decanting
6 published works
Agricultural Law and Taxation Blog
Modifying an Irrevocable Trust – Decanting
OverviewTrusts are a popular part of an estate plan for many people. Trusts also come in different forms. Some take effect during life and can be changed whenever the trust…
Wills, Trusts & Estates Prof Blog
Article On Practical Considerations For Decanting
Brandon A.S. Rose (Loeb & Loeb LLP) recently published an article entitled, Practical Considerations for Decanting, 30 Prob. & Prop. 2 (2016). Provided below is an excerpt from the article:The…
Wills, Trusts & Estates Prof Blog
Article on Decanting and Revocability in Irrevocable Texas Trusts
Crystal Rose (J.D. Candidate, Texas Tech University School of Law, May 2015) recently published an article entitled, Decanting More Than Just Wine: Revocability in Irrevocable Texas Trusts, 7 Est. Plan.…
Wills, Trusts & Estates Prof Blog
Article on New York’s Decanting Statute
David Restrepo (Pace University School of Law) recently published a comment entitled, New York's Decanting Statute: Helping an Old Vintage Come to Life or Spoiling the Settlor's Fine Wine?, 34…
Wealth Director
Income Tax Reporting for Decanting
By Chad Makuch
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…
Pennsylvania Fiduciary Litigation
Decanting News – Decant Without a Statute
On July 29, 2013, in the case of Morse v. Kraft the Supreme Judicial Court of Massachusetts held that the Trustee of an irrevocable trust in which the Trustees had full discretion to…