Seminar B: Decanting: Refining a Vintage Trust
This presentation will discuss what is “decanting” and will compare the various state statutes that currently permit decanting. The discussion will cover the tax consequences of decanting, the fiduciary risks of decanting, the mechanics of decanting, and common situations in which decanting may be useful.
ACTEC 2013 Annual Meeting
March 5 – 10, 2013