Trust Decanting Requirements by State
May a trustee or other fiduciary move assets from an irrevocable trust into a second trust or modify the first trust through statutory decanting, and what distribution authority, beneficiary and term limits, notice, consent, instrument, court, tax-guardrail, and remedy rules apply?
Jurisdictions
50 of 51 verified, 1 with no public source
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Every entry, oldest check September 12, 2026
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What this survey covers
Trust decanting is a fiduciary power to distribute property from a first trust to one or more second trusts, to modify the first trust, or both. This survey compares the statutory route, the distribution authority needed, what beneficial and administrative terms may change, who receives notice, what record exercises the power, and when a court participates.
The table does not recommend a decanting or design a second trust. It reports only the state statute's express tax, charitable, special-needs, compensation, exculpation, and similar limits; it does not predict federal or state tax, public-benefit, creditor, family-law, or investment consequences.
Why power level matters
Florida separates an “absolute power” to invade principal from a power limited by an ascertainable standard. The more limited branch keeps tighter beneficiary and distribution constraints, while both routes sit inside a detailed statute with a signed and acknowledged exercise instrument and advance notice. Fla. Stat. § 736.04117 (accessed September 12, 2026).
The District of Columbia's Uniform Trust Decanting Code uses expanded and limited distributive discretion, ordinarily permits a compliant exercise without consent or court approval, and requires a 60-day record notice to a broad recipient set. It separately addresses a special fiduciary, charitable interests, special needs, tax attributes, saving, and judicial review. D.C. Code §§ 19-1901 to 19-1927 (accessed September 12, 2026).
Wyoming takes a shorter route. Its specific-powers statute allows a trustee with discretionary or mandatory distribution authority to appoint income or principal in further trust for trust beneficiaries, subject to express tax and trustee-benefit limits; the decanting paragraph itself supplies no comparable advance-notice package. Wyo. Stat. § 4-10-816 (accessed September 12, 2026).
Notice and court involvement are separate questions
A notice duty does not necessarily make consent or a court order a condition. Florida and the District both allow nonjudicial exercise when their statutes are followed, yet both preserve routes for instructions, approval, appointment of a special fiduciary, or review. A petition-for-confirmation document therefore cannot stand in for the state-specific exercise instrument or convert optional court review into a universal filing step.
California requires notice at least 60 days before exercise and a separate 59-day contest warning. Its statute preserves specified court applications even after notice, waiver, or expiration of that period. Cal. Prob. Code § 19507 (accessed September 23, 2026).
Scope boundaries
This survey covers statutory decanting during trust administration. It excludes ordinary settlor amendment or revocation, beneficiary-consent modification, nonjudicial settlement, trust merger or division without changed beneficial terms, termination, situs change standing alone, charitable cy pres, and individualized tax, benefits, creditor, asset-protection, drafting, valuation, fiduciary-merits, or litigation advice.
State by state
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| State | Governing law and available decanting route | First-trust scope, state connection, retroactivity, and opt-out | Authorized fiduciary and required distribution power | Expanded, limited, mandatory, and ascertainable-standard branches | Beneficiary, vested-interest, and power-of-appointment changes | Second-trust terms, duration, governing law, and administration | Tax, charitable, special-needs, compensation, and other guardrails | Notice, recipients, consent, waiver, objection, and representation | Exercise instrument, court review, effectiveness, and remedies |
|---|---|---|---|---|---|---|---|---|---|
| Alabama verified 2026-09-12 | Ala. Code ch. 19-3D, §§ 19-3D-1 to -29, Alabama Uniform Trust Decanting Act. Decanting power distributes first-trust property to ≥1 second trusts or modifies first-trust terms; modified first trust is a second trust (§§ 19-3D-1 to -2) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Applies to trusts created before/on/after Jan. 1, 2019 with Alabama principal administration or specified Alabama governing-law connection. Express restriction/prohibition controls and carries forward; general amendment/revocation, spendthrift, or transfer-restraint clause does not (§§ 19-3D-3, -5, -15) |
Nonsettlor trustee/other fiduciary with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court-appointed special fiduciary; or special-needs fiduciary. Disability hierarchy reaches principal discretion, then income discretion, then mandatory income/principal (§§ 19-3D-2(3), -9, -13) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second-trust interests must be substantially similar. Mandatory authority appears only in disability branch (§§ 19-3D-2(2),(11),(21), -11 to -13) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify appointment powers and use broader/different appointee class. Limited route preserves substantially similar interests. Disability route may alter the disabled beneficiary's interest while protecting others in aggregate (§§ 19-3D-11 to -13) |
Distribution to ≥1 second trusts or first-trust modification; expanded/ limited second trusts may use any jurisdiction, subject to charitable rule. Duration may differ, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules. Complete exercise presumptively carries later property; partial leaves it unless otherwise provided (§§ 19-3D-2(10),(23), -11 to -12, -14(e), -20, -26) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, foreign-grantor, grantor-status, and other tax-benefit limits. Charitable interests protected and may trigger Attorney General rights/notice. Special-needs/animal routes included. Compensation increase, liability relief/aggregate reduction, and remover-power changes restricted (§§ 19-3D-13 to -19, -23) |
Notice in record ≥60 days before exercise to living/existing settlors, first- trust qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' fiduciaries, and Attorney General when applicable; representative and unknown/unlocatable rules. Give manner/effective date, first/all second instruments, recipient capacity, and six-month challenge statement. All recipients may waive period in signed record; settlor cannot represent beneficiary (§§ 19-3D-7 to -8) |
Signed record identifies first/all second trusts and distributed/remaining property, directly or by notice reference. Consent/court approval ordinarily unnecessary; listed applicants may seek instructions, special fiduciary, approval, ineffectiveness ruling, corrective directions, or relief. Challenge to effectiveness/abuse/breach by notice recipient or beneficiary generally due within six months after notice; reasonable-diligence missed notice does not extend. Reasonable-care notice saving, defect cure, reliance protection, later-property defaults, inherited obligations (§§ 19-3D-6 to -10, -22, -26 to -27) |
| Alaska verified 2026-09-19 | AS 13.36.157-.159; statutory special-power appointment of all/part principal to irrevocable appointed trust; nonexclusive further-trust route (§§ 13.36.157-.158) |
Irrevocable inter vivos/testamentary trust; Alaska law or written Alaska-administration selection with Alaska trustee nexus; express prohibition/contrary settlor intent controls, generic no-amendment/spendthrift does not (§§ 13.36.158(e), (h), (n), 13.36.215(b)) |
Trustee with principal-payment authority to current beneficiary; settlor and specified beneficiary-trustees excluded; accrued/accumulated but not currently required income counts as principal (§ 13.36.215(b)) |
Unlimited principal discretion permits broader § 13.36.157(a)-(c) changes; lesser discretion preserves beneficiary tiers/shares and distribution standard, subject to special-needs exception; no current need, no mandatory-only route (§§ 13.36.157-.158) |
Unlimited: select/exclude current beneficiaries and broaden appointment appointees. Limited: same beneficiary tiers/shares and appointment power/class; mandatory/withdrawal interests protected except extended-term or special-needs branches (§§ 13.36.157, 13.36.158(i)) |
Appointed trust irrevocable and may be trustee-created; longer duration allowed; full/partial later-property defaults; applicable Alaska validity/power limits constrain exercise (§§ 13.36.158(b), (k), 13.36.159(a), 13.36.215(b)) |
Special-needs/pooled/third-party trust exceptions; protect mandatory rights, care/liability, removal, valuation, listed annual/marital/charitable/direct-skip/S-corp/other tax benefits, and compensation method (§ 13.36.158(i)-(m)) |
Serve invaded/appointed trusts and exercise on living settlor, removal/replacement holder, and qualified beneficiary or representative; qualified-beneficiary notice may be settlor-exempted; effect after 30 days unless all consent sooner; no ordinary consent requirement (§ 13.36.159(b)-(e)) |
Signed, dated, acknowledged exercise states all/part and approximate percentage; retain with invaded-trust records; written pre-effect objection preserves review through report limitation; court approval optional; correction can save specified validity/power violation (§§ 13.36.158(k), 13.36.159) |
| Arizona verified 2026-09-12 | A.R.S. § 14-10819, “trustee's special power to appoint to other trust.” Trustee appoints part/all trust property to trustee of another trust; all- property exercise may be by restating first instrument. Exercise is special power of appointment, not Uniform Trust Decanting Act (§ 14-10819(A),(C),(E)) |
Testamentary instrument or irrevocable inter vivos agreement governed by Arizona law, including after governing-jurisdiction transfer. Express contrary trust terms control. No creation-date, retroactivity, administration- place, or anti-evasion rule stated (§ 14-10819(A)-(B)) |
Trustee with discretion under instrument to make distributions to/for a trust beneficiary, whether or not instrument supplies a standard; may appoint part/all property. No settlor-, beneficiary-, cotrustee-, resignation-, or special-fiduciary exclusion stated; interested trustee faces ascertainable- standard limit (§ 14-10819(A)(4)) |
No expanded/limited/mandatory tiers. Any discretionary distribution power qualifies regardless of stated standard; if exercising trustee is possible beneficiary under ascertainable standard, recipient-trust standard must be same or more restrictive. Mandatory authority alone not listed (§ 14-10819(A),(A)(4)) |
Exercise must be “in favor of the beneficiaries of the trust,” cannot reduce fixed nondiscretionary income payment or alter nondiscretionary annuity/ unitrust payment. No further current/remainder/new-beneficiary, vested, withdrawal, or new-appointment-power rule stated; exercise itself is special appointment power (§ 14-10819(A)(1)-(3),(C)) |
Appoint part/all property to trustee of “another trust”; all-property route may restate first instrument. Must satisfy validity limits in §§ 14-2901 and 14-2905. No express recipient-trust situs/governing law, duration, trustee, multiple-trust, partial-term, later-property, or continuity rule (§ 14-10819(A),(A)(6),(E)) |
Exercise cannot adversely affect tax treatment of trust, trustee, settlor, or beneficiaries. No tax-category, charitable, special-needs, compensation, exculpation, indemnification, removal-power, support, or public-policy package stated (§ 14-10819(A)(5)) |
No statutory advance notice, recipient list, consent, waiver, objection, delivery, attachment, or representation procedure stated in § 14-10819; express prerequisite is compliance with six conditions, without prior court approval (§ 14-10819(A)) |
No signature, acknowledgment, notarization, trust-record/public filing, effective-date, saving, defect, reliance, liability, remedy, or limitations rule stated. Trustee may request court approval in sole discretion before or after exercise; all-property exercise may use restatement (§ 14-10819(D)-(E)) |
| Arkansas verified 2026-09-12 | Two preserved routes: 2026-effective Uniform Act distributes to one/more second trusts or modifies first trust; § 28-73-818 separately appoints to an irrevocable second trust and may use modified original without physical transfer (§§ 28-78-101 to -132; 28-73-818) |
Uniform Act: express irrevocable/revocable-with-consent, not solely charitable; old/new trust with Arkansas administration or specified law; instrument may restrict/prohibit. Section 818: testamentary/irrevocable, Arkansas governed/situated/administered, contrary terms control (§§ 28-78-103/-105/-115; 28-73-818(b), (m), (r)) |
Uniform Act: nonsettlor fiduciary with principal discretion, special fiduciary, or special-needs fiduciary. Section 818: trustee with income or principal authority, including directed/consented authority; beneficiary and removable trustees limited, other qualifying trustee may act (§§ 28-78-102/-109/-113; 28-73-818(b), (e)-(g)) |
Uniform Act expanded = not ascertainable/reasonably definite; limited = so limited with substantially similar interests; disability fallback reaches income/mandatory authority. Section 818 has no tiers but uses ascertainable- standard self-benefit limits (§§ 28-78-111 to -113; 28-73-818(e)-(g)) |
Uniform expanded route bars outside beneficiary groups/vested reductions but allows specified power changes; limited preserves substantially similar interests; disability exception. Section 818 limits beneficiaries to qualifying original beneficiaries, with appointment-power appointees excluded from count (§§ 28-78-111 to -113; 28-73-818(c), (d), (i), (k)) |
Uniform route may use any jurisdiction and different duration subject to first-trust maximum rules, with partial exercise/later-property defaults. Section 818 requires irrevocable second trust, permits new/existing/modified original, self-trusteeship and repeated decanting, and treats act as administrative (§§ 28-78-111/-112/-120/-126; 28-73-818(a), (c), (o)-(r)) |
Uniform Act protects charitable, disability, compensation, liability, remover, marital/charitable/GST/S-stock/retirement/grantor-tax interests and animal trusts. Section 818 protects income/withdrawal/vesting and trustee- benefit limits and permits special-needs/pooled/third-party trusts (§§ 28-78-113 to -123; 28-73-818(d)-(g), (s)) |
Uniform Act: sixty-day record notice to settlor, first-trust qualified beneficiaries, powerholders, remover/replacers, both trusts' fiduciaries, and Attorney General when applicable; both instruments; all may waive in signed records; representation. Section 818 notice/court optional, with only compensation/expense-effect content stated (§§ 28-78-107/-108; 28-73-818(h)) |
Uniform Act signed record identifies trusts and allocated/remaining property; optional instructions/approval/special fiduciary/review and term-saving rule. Section 818 signed document filed with trust records; optional court approval, but no saving/defect/limitations package (§§ 28-78-109/-110/-122; 28-73-818(h), (j)) |
| California verified 2026-09-23 | Uniform Trust Decanting Act, Cal. Prob. Code §§ 19501-19530; an authorized fiduciary may distribute to one or more second trusts or modify the first trust (§ 19502(j), (v)) |
Express trust irrevocable or settlor-revocable only with trustee/adverse-party consent; not solely charitable; California administration or specified California governing law; pre/post-2019 trusts; express decanting limits control (§§ 19503, 19505, 19515) |
Nonsettlor trustee/other fiduciary with discretion to distribute or direct principal to current beneficiary; court-appointed special fiduciary or qualifying special-needs fiduciary; no current-distribution need (§§ 19502(c), 19509, 19513, 19521) |
Expanded principal discretion: § 19511; ascertainable/reasonably-definite limited discretion: second-trust interests substantially similar (§ 19512); disability special-needs route may reach income-only or mandatory authority (§ 19513) |
Expanded track bars new direct current/future beneficiaries and reduction of vested interests, but may alter powers of appointment and their appointee classes; limited track preserves substantially similar interests; special-needs exception (§§ 19511-19513) |
May modify first trust or fund one/multiple second trusts, including in another jurisdiction subject to charity rule; duration may differ but first-trust perpetuity limits follow property; full/partial exercises differ for later assets (§§ 19502(v), 19511-19512, 19514, 19520, 19526) |
Preserve enumerated charitable and tax attributes, S-stock/retirement limits; disability special-needs route; compensation, liability, and removal-power safeguards; animal-trust protector consent (§§ 19513-19519, 19523) |
At least 60 days before exercise, notice to living settlor, qualified beneficiaries, present powerholders, remover, both trusts' fiduciaries, and sometimes AG; instruments, reasons, differences, 59-day warning; mail/personal delivery; all recipients may waive period in signed writing (§§ 19507-19508) |
Signed fiduciary writing identifies trusts and property allocation; compliant exercise ordinarily needs no consent/court approval; court may instruct, appoint special fiduciary, approve or set aside; limited second-instrument saving rule (§§ 19507, 19509-19510, 19522) |
| Colorado verified 2026-09-12 | C.R.S. §§ 15-16-901 to -930, Colorado Uniform Trust Decanting Act; § 15-16-931 reserved. Decanting power distributes first-trust property to ≥1 second trusts or modifies first-trust terms; modified first trust is a second trust (§§ 15-16-901 to -902) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Applies to trusts created before/on/after Aug. 10, 2016 with Colorado principal administration or specified Colorado governing-law connection. Express restriction/prohibition controls; other statutory/common-law/instrument routes preserved. Statute does not alter divorce property characterization or court remedies (§§ 15-16-903, -905, -915) |
Nonsettlor trustee/other fiduciary with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court-appointed special fiduciary; or special-needs fiduciary. Disability hierarchy reaches principal discretion, then income discretion, then mandatory income/principal (§§ 15-16-902(3), -909, -913) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second-trust interests must be substantially similar. Mandatory authority appears only in disability branch (§§ 15-16-902(2),(11),(21), -911 to -913) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify appointment powers and use broader/different appointee class. Limited route preserves substantially similar interests. Disability route may alter the disabled beneficiary's interest while protecting others in aggregate (§§ 15-16-911 to -913) |
Distribution to ≥1 second trusts or first-trust modification; expanded/ limited second trusts may use any jurisdiction, subject to charitable rule. Duration may differ, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules. Complete exercise presumptively carries later property; partial leaves it unless otherwise provided (§§ 15-16-902(10),(23), -911 to -912, -914(5), -920, -926) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, grantor-status, and other tax-benefit limits. Charitable interests protected and may trigger Attorney General rights/notice. Special- needs/animal routes included. Compensation increase, liability relief/ aggregate reduction, and remover-power changes restricted (§§ 15-16-913 to -919, -923) |
Record notice no later than 63 days before exercise; statutory period ends 62 days after notice day. Recipients: living/existing settlors, first-trust qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' fiduciaries, and Attorney General when applicable; minor-without-representative and unknown/unlocatable exceptions. Give manner/ effective date plus first/all second instruments; all recipients may waive in signed record. Detailed no-conflict representation; settlor cannot represent beneficiary (§§ 15-16-907 to -908) |
Signed record identifies first/all second trusts and distributed/remaining property, directly or by notice reference. Consent/court approval ordinarily unnecessary; listed applicants may seek instructions, special fiduciary, approval, ineffectiveness ruling, corrective directions, or relief. Reasonable-care notice saving, noncompliant-term cure/correction, reliance protection, later-property defaults, and inherited obligations apply; no part-specific limitations period (§§ 15-16-906 to -910, -922, -926 to -927) |
| Connecticut verified 2026-09-12 | Connecticut Uniform Trust Decanting Act, effective January 1, 2025; distribute property to one/more second trusts or modify first trust (Conn. Gen. Stat. §§ 45a-545a to 45a-545cc) |
Express irrevocable inter vivos/testamentary trust, or revocable only with trustee/adverse-interest consent; excludes solely charitable and Chapter 615 statutory trusts; old/new trust with Connecticut administration or specified Connecticut governing law; instrument may restrict/prohibit (§§ 45a-545c, -545e, -545o) |
Trustee/other fiduciary who is neither settlor nor beneficiary and has discretion over principal for current beneficiaries; also court-appointed special fiduciary or special-needs fiduciary (§§ 45a-545b(3), -545i, -545m) |
Expanded = principal discretion not limited by ascertainable/reasonably definite standard; limited = discretion so limited; disability route can reach income or mandatory power when principal/income discretion is absent (§§ 45a-545b(11), -545k to -545m) |
Expanded route may remove nonvested interests and change specified appointment powers but cannot add outside beneficiary groups or reduce vested interests; limited route keeps same beneficiary groups, power, standard until original end, and vested interests; disability exception (§§ 45a-545k to -545m) |
Second trust includes modified first trust or recipient trust; may use any jurisdiction under expanded/limited routes; partial exercise allowed; duration may differ but first-trust maximum-duration rules follow attributable property (§§ 45a-545b(25), -545k, -545l, -545t) |
Protects charitable/Medicaid interests, disability route, instrument limits, compensation, aggregate liability, remover power, marital/charitable/GST/ S-stock/retirement/grantor-tax attributes, animal trusts, and debts (§§ 45a-545m to -545s, -545w, -545aa) |
Sixty-day record notice to living/existing settlor, first-trust qualified beneficiaries, present appointment-power holders, remover/replacers, both trusts' fiduciaries, and specified state officials; both trust instruments; all may waive time in signed records; UTC/instrument representation; strict Attorney General delivery proof (§§ 45a-499i, 45a-545g to -545h) |
Signed record identifies both trusts and allocated/remaining property; ordinary court instructions/approval/review/special fiduciary optional, but advance Probate Court approval mandatory for testamentary trust; charitable petition pauses exercise; reliance, notice-saving, and term-saving rules (§§ 45a-545f to -545j, -545v) |
| Delaware verified 2026-09-19 | 12 Del. C. § 3528; appoint all/part of principal, income, or both to separate second trust or modified first trust under same/different instrument |
Testamentary or irrevocable inter vivos trust, including revocable trust of presently incapacitated settlor; trust administered in Delaware; instrument may expressly prohibit (§ 3528(a), (f)) |
Trustee with instrument-given invasion authority, acting in discretion or at adviser's direction/consent, over principal/income/both for proper objects; decanting power deemed included absent express prohibition (§ 3528(a), (f)) |
No separate tiers; exercise must satisfy every first-trust distribution standard, but current outright distribution of all assets need not be permitted; no mandatory-authority route stated (§ 3528(a)) |
Second-trust beneficiaries ordinarily must be proper objects; remainder may return to first-trust beneficiaries on substantially identical terms; appointment power may reach any person; § 2503(c), marital interests, and sole-beneficiary withdrawal property protected (§ 3528(a)(1)-(4)) |
Separate trust or modified first trust; same/different instrument; trustee may create second trust; term may be longer, subject to Delaware perpetuities law; all/part appointment allowed (§ 3528(a), (c)) |
Preserve § 2503(c) vesting/distribution date and marital-deduction income/unitrust interests; exclude specified sole-beneficiary withdrawal property; no decanting-specific charitable, benefits, compensation, or exculpation rule stated (§ 3528(a)(2)-(4)) |
No decanting-specific notice, beneficiary consent, waiver, objection, attachment, delivery, or representation procedure stated; adviser direction/consent applies only when first trust requires it (§ 3528(a)-(g)) |
Trustee-signed writing; no acknowledgment, trust-record/public filing, effective-date, court-approval, saving, defect, or limitation procedure stated; ordinary distribution care/liability standard applies; no duty and no non-willful failure-to-consider liability (§ 3528(b), (e), (g)) |
| District of Columbia verified 2026-09-19 | Uniform Trust Decanting Code; distribute property to second trust(s) or modify first trust (D.C. Code §§ 19-1901 to -1929) |
Express irrevocable or consent-revocable trust; District administration or selected District law; pre/post-March 7, 2025 trusts; solely charitable excluded; express restriction controls (§§ 19-1903, -1905, -1915) |
Nonsettlor fiduciary with principal-distribution discretion; court-appointed special fiduciary; special-needs fiduciary may qualify through income discretion or mandatory authority (§§ 19-1902(3), -1909, -1913) |
Expanded principal discretion permits broader changes; ascertainable/reasonably definite standard requires substantially similar interests; mandatory/income authority only through qualifying special-needs route (§§ 19-1911 to -1913) |
Expanded route cannot add beneficiary tiers or reduce vested interests, but may alter appointment powers; limited route preserves substantially similar aggregate interests; disability exception applies (§§ 19-1911 to -1913) |
One/more second trusts under any jurisdiction; partial decanting allowed; duration may differ but original perpetuity/accumulation/alienation limits follow attributable property (§§ 19-1911, -1912, -1920) |
Detailed marital/charitable/gift/GST/S-corp/retirement/grantor safeguards; charitable interests protected; compensation, exculpation, and removal-power changes restricted (§§ 19-1913 to -1919) |
Record notice ≥60 days before exercise to settlor, qualified beneficiaries, current appointment/removal holders, first/second-trust fiduciaries, and sometimes AG; all may waive in signed records; no consent ordinarily (§§ 19-1907 to -1908) |
Authorized fiduciary signs record identifying trusts and allocated/retained property; court review optional; reasonable-care notice and saving rules preserve some defective exercises; reasonable reliance protected (§§ 19-1906, -1909, -1910, -1922) |
| Florida verified 2026-09-12 | Fla. Stat. § 736.04117, current through 2025 ch. 159; calls power “invade principal.” Authorized trustee may modify first-trust terms or appoint all/ part of principal to trustee of ≥1 second trusts. Comprehensive single- section route includes absolute, limited, and supplemental-needs branches; common-law/other statutory further-trust rights preserved (§ 736.04117(2)- (4), (11)) |
Applies to all trusts governed by Florida law or with principal place of administration in Florida; no creation-date/retroactivity cutoff stated. Each power branch applies unless trust instrument expressly provides otherwise. Spendthrift or general no-amendment/no-revocation clause does not bar exercise; other-law/common-law rights preserved (§ 736.04117(2)-(4), (9), (11)-(12)) |
Authorized trustee is current trustee other than settlor or beneficiary with power to invade principal. Absolute branch needs current principal- distribution power not limited to ascertainable/specific purpose; limited branch covers any other invasion power; disability branch needs invasion power for current benefit of beneficiary trustee believes may qualify for government disability benefits (§ 736.04117(1)(a)-(c), (2)-(4)) |
Absolute includes best-interests, welfare, comfort, or happiness and excludes health/education/maintenance/support or other ascertainable-purpose limit. Nonabsolute branch requires aggregate second-trust interests and distribution power substantially similar to first, same appointment power/class, and no absolute power in second trust; disability branch permits supplemental-needs trust if it furthers first-trust purposes (§ 736.04117(1)(a),(i), (2)-(4)) |
Absolute: second-trust beneficiaries only first-trust beneficiaries, with no vested-interest reduction; may retain/omit non-present-general appointment power, create/modify powers for named current/future beneficiaries, and alter appointee class. Limited: aggregate interests substantially similar and same first-trust appointment powers/classes; later class members preserved. Disability branch protects disabled beneficiary and substantially similar interests for others (§ 736.04117(2)-(4)) |
One/multiple second trusts under same or different instrument, including one created for exercise; may modify first trust. Absolute branch may extend term; all branches may use second trust created/administered under any jurisdiction but remain subject to first trust's perpetuities starting time/ law. Limited aggregate terms/powers remain substantially similar; full or partial principal appointment allowed (§ 736.04117(2)-(4), (7)(b)-(c)) |
Preserve claimed/claimable federal exclusions, marital/charitable deductions, direct-skip and other tax benefits; S-corporation stock must retain permitted- shareholder/QSST eligibility; grantor status may differ only within stated limit; retirement interest cannot shorten maximum distribution period. Supplemental-needs branch for disability. Cannot increase exercising trustee's compensation or enlarge exculpation/indemnification, though powers may be reallocated within law (§ 736.04117(4)-(7)) |
≥60 days' written notice to all first-trust qualified beneficiaries; settlor if grantor-status exception applies; all first-trust trustees; and anyone with removal/replacement power. Provide proposed exercise instrument and both trust instruments. All recipients may waive period by signed writing delivered to trustee, making power immediately exercisable. Statute states no beneficiary consent or ordinary court-approval prerequisite; notice does not cut off objection or start limitations as trust disclosure (§ 736.04117(8)) |
Exercise by written instrument signed/acknowledged by authorized trustee and filed with first-trust records; no second-trust-record filing stated. Section states no mandatory petition, special fiduciary, statutory effective- date formula beyond notice, or defect cure. Notice is not trust disclosure; limitations do not start unless post-effect disclosure given. No duty to exercise and no impropriety inference from nonexercise; common-law rights preserved. General Trust Code court jurisdiction/remedies remain separate (§ 736.04117(6), (8)(d), (10)-(11)) |
| Georgia verified 2026-09-12 | O.C.G.A. § 53-12-62, “power of trustee to distribute income or principal of original trust.” Nondonor trustee may distribute all/part of income or principal subject to its discretion to trustee of separate second trust or amended original trust; no direct first-trust modification without a distribution stated (§ 53-12-62(a)-(b)) |
Any trust principally administered in Georgia or whose instrument chooses Georgia law for administration, construction, or meaning/effect; charitable trusts excluded. No creation-date, irrevocability, or retroactivity limit stated. Original instrument may expressly provide otherwise; other statutory, common-law, and other-law further-trust powers preserved (§ 53-12-62(b),(g), (q)-(r)) |
Trustee other than donor, with discretionary authority to distribute income or principal to/for ≥1 beneficiaries; may act independently or with court approval over all/part subject to discretion. Beneficiary-trustee/trust- director self-benefit and support distributions limited by § 53-12-270; other unconflicted fiduciaries or court special fiduciary may exercise restricted power. No duty to exercise (§§ 53-12-62(b),(f),(m), 53-12-270) |
No expanded-versus-limited statutory tracks and no mandatory-power route. Any discretionary income/principal authority qualifies to its extent; beneficiary-trustee/trust-director may exercise self-benefit power only under an ascertainable standard unless trust/§ 53-12-270(c) exception applies (§§ 53-12-62(b), 53-12-270(a),(c)) |
Second trust cannot add a current beneficiary outside original current income/principal beneficiaries or any beneficiary outside original beneficiary class; no separate vested, fixed, mandatory, or withdrawal-right protection stated. May grant eligible original beneficiary an appointment power whose appointees include nonbeneficiaries of either trust (§ 53-12-62(b),(h)) |
Second trust may be separate trust or amended original trust; all/part of discretionary income/principal may move to its trustee. Cannot extend original trust's applicable rule-against-perpetuities period. No separate second-trust governing-law, situs, trustee, multiple-trust, later-property, or termination rule stated; original donor/settlor attribution and property obligations preserved (§ 53-12-62(a)-(b),(e),(o)-(p)) |
Preserve originally claimed annual exclusion, marital/charitable deduction, direct-skip, and other specific tax benefits; detailed grantor-trust/donor- objection rules and S-corporation permitted-shareholder limit. Charitable trusts excluded. No special-needs, compensation, exculpation, or indemnity branch stated; beneficiary fiduciary subject to self-benefit/support limits (§§ 53-12-62(i)-(k),(r), 53-12-270) |
No settlor/beneficiary consent if written notice goes to living settlor, any trust director, and people entitled to annual reports under § 53-12-243(b), subject to instrument/settlor-direction and written-report-waiver rules. Describe manner and proposed date; deliver ≥30 days before distribution. No statutory delivery method, early waiver, objection, or representation route stated (§§ 53-12-62(c), 53-12-243(b)-(d)) |
Written exercise instrument signed/acknowledged by trustee and filed with original-trust records; no public filing. Court approval optional, with no § 53-12-62 petition procedure. Reasonable reliance protected; noncompliant second-trust term void or required term deemed included when exercise otherwise effective; debts/obligations follow property. No special limitations period or missing-notice cure stated (§ 53-12-62(b),(d),(l),(n),(p)) |
| Hawaii verified 2026-09-12 | No express statutory decanting route. Current HRS ch. 554D contains no decanting or second-trust procedure; §§ 554D-410 to -417 instead govern modification, termination, combination, and division. Chapter 554G governs permitted transfers in trust, not decanting |
N/A—no statutory decanting-specific first-trust, Hawaii-connection, retroactivity, or opt-out rule (HRS ch. 554D) |
N/A—no statutory decanting fiduciary or distribution-power threshold; §§ 554D-815 and -816 instead give instrument-conferred, owner-like, administration, and enumerated trustee powers |
N/A—no statutory expanded, limited, mandatory, or ascertainable-standard decanting branch (HRS ch. 554D) |
N/A—no statutory decanting rule for changing beneficiaries, vested interests, withdrawal rights, or appointment powers (HRS ch. 554D) |
N/A—no statutory decanting rule for second-trust terms, duration, governing law, situs, trustee, or partial exercise; § 554D-417 only permits combination or division without impairing rights or changing the aggregate succession of interests and beneficiaries |
N/A—no statutory decanting tax, charitable, special-needs, compensation, exculpation, or prohibited-change package (HRS ch. 554D) |
N/A—no statutory decanting notice, consent, waiver, objection, or representation procedure; § 554D-417 separately requires notice to qualified beneficiaries for combination or division |
N/A—no statutory decanting exercise instrument, effectiveness, review, saving, defect, limitation, liability, or remedy procedure; §§ 554D-410 to -412 instead provide proceedings and consent/court modification routes |
| Idaho verified 2026-09-12 | No express statutory decanting route. Current Title 15 ch. 7 and Title 68 ch. 1 contain no second-trust appointment procedure; § 15-7-402 instead governs severance, division, consolidation, and small-trust termination |
N/A—no decanting-specific first-trust, Idaho-connection, retroactivity, or opt-out rule. Section 15-7-402's separate severance/division/consolidation power applies to all trusts whenever created |
N/A—no statutory trustee decanting power or distribution-power threshold; §§ 68-105 to -106 instead confer instrument-limited prudent-owner powers, while § 15-7-501 permits only instrument-conferred protector/advisor powers |
N/A—no statutory expanded, limited, mandatory, or ascertainable-standard decanting branch (Idaho Code tit. 15 ch. 7; tit. 68 ch. 1) |
N/A—no statutory decanting rule for changing beneficiaries, vested interests, withdrawal rights, or appointment powers; protector modification cannot add a beneficial interest for a person or class absent from the instrument (§ 15-7-501(6)(c)) |
N/A—no statutory decanting rule for a second trust, governing law, duration, trustee, or partial exercise; § 15-7-402 separately permits severance, division, or consolidation without material impairment of beneficiary interests |
N/A—no statutory decanting tax, charitable, special-needs, compensation, exculpation, or prohibited-change package (Idaho Code tit. 15 ch. 7; tit. 68 ch. 1) |
N/A—no decanting notice, consent, waiver, objection, or representation procedure. Section 15-7-402 separately requires detailed written notice by personal service/certified mail and all recipients' written consent for nonjudicial division or consolidation |
N/A—no statutory decanting exercise instrument, effectiveness, review, saving, defect, limitation, liability, or remedy procedure. Section 15-7-402 instead requires a written determination and permits a court petition when all necessary division/consolidation consents are absent |
| Illinois verified 2026-09-12 | Illinois Trust Code art. 12, 760 ILCS 3/1201-1227, the “Trust Decanting Law.” “Decanting power” means authorized fiduciary's distribution of first-trust property to ≥1 second trusts or modification of first-trust terms (§§ 1201, 1202(4),(10)) |
Express trust irrevocable or settlor-revocable only with trustee/adverse- interest-holder consent; excludes solely charitable trust. Applies to pre- 2020 and later trusts administered principally in Illinois or governed by Illinois law for administration, construction, or meaning/effect. Express decanting prohibition/restriction controls and carries forward; general no- amendment, spendthrift, or transfer-restraint clause alone does not (§§ 1203, 1205, 1215) |
Trustee/other nonsettlor fiduciary with discretion to distribute or direct principal to ≥1 current beneficiaries; court-appointed special fiduciary; or § 1213 special-needs fiduciary. Must follow fiduciary duties and first- trust purposes; no duty to exercise or inform. No current need to distribute required (§§ 1202(2), 1204, 1209(a)(2), 1221) |
Expanded discretion is not limited by ascertainable/reasonably definite standard and reaches the principal subject to that discretion. Limited discretion is limited by either standard and requires substantially similar aggregate beneficial interests. Disability branch can treat qualifying principal-, income-, or mandatory-distribution fiduciary as expanded when a special-needs trust furthers first-trust purposes or disabled beneficiary's best interests (§§ 1202(5),(8), 1211-1213) |
Expanded track generally cannot add a new current beneficiary, add a new presumptive-remainder/successor beneficiary outside the first trust's named groups, or reduce/eliminate a vested interest; may retain/omit/create/modify appointment powers within § 1211(d), with broader/different appointee class. Limited track requires substantially similar aggregate interests. Special- needs track relaxes vested-interest rule for disabled beneficiary but preserves substantially similar interests for others (§§ 1211-1213) |
“Second trust” includes modified first trust or receiving trust; expanded and limited tracks permit creation/administration under any jurisdiction. Same or different duration allowed, subject to first property's applicable maximum- perpetuity, accumulation, and alienation-suspension rules. Partial exercise allowed; statute allocates later-discovered/acquired property and preserves first-trust property obligations (§§ 1202(10), 1211(d),(f), 1212(c),(e), 1220, 1226-1227) |
Solely charitable trust excluded; other charitable interests cannot be diminished or altered, with Attorney General rights and Illinois-law default for determinable charitable interests. Special-needs branch stated. Qualified- beneficiary consent or court approval controls compensation increase; limits exculpation/indemnity and remover-power changes. Preserve enumerated marital, charitable, annual-exclusion, S-corporation, GST, retirement-distribution, grantor-trust, and other expressed tax benefits (§§ 1203(b), 1213-1219) |
Generally no consent/court approval; record notice ≥60 days before exercise to living/existing settlor, each qualified beneficiary, current appointment- power holder, remover/replacer, other first-trust and each second-trust fiduciary, and Attorney General if charitable interest. Notice gives manner, proposed date, and both instruments. All recipients may waive period in signed record; unrepresented minor and unknown/unlocatable person exceptions; settlor cannot represent beneficiary for decanting (§§ 1207, 301(c)) |
Signed record identifies first/second trust(s) and property distributed to each or retained; no Article 12 acknowledgment, notarization, or filing rule. Court may instruct, appoint special fiduciary, approve, declare ineffective, apply saving rule, or grant other relief. Reasonable reliance protected; noncompliant second-trust term void/deemed corrected where exercise otherwise effective; reasonable-care notice failure not automatically ineffective. No special Article 12 limitations period (§§ 1206-1210, 1222) |
| Indiana verified 2026-09-12 | Indiana Code ch. 30-4-10, Uniform Trust Decanting Act. “Decanting power” means authorized fiduciary's power to distribute first-trust property to ≥1 second trusts or modify first-trust terms; second trust includes modified first trust (§§ 30-4-10-12, -26) |
Trust created before/on/after July 1, 2022 with Indiana principal administration or specified Indiana governing-law connection; express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Express decanting/further-trust prohibition or restriction controls; general amendment, revocation, spendthrift, or transfer-restraint clause does not (§§ 30-4-10-1, -45) |
Trustee, trust director, or other nonsettlor fiduciary with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court- appointed special fiduciary; or special-needs fiduciary. Special-needs route can descend from principal discretion to income discretion, then mandatory income/principal power (§§ 30-4-10-4, -39, -43) |
Expanded = discretionary distribution power not limited by ascertainable or reasonably definite standard; may decant covered principal subject to vested/ beneficiary limits. Limited = discretion limited by either standard; second trust must give each beneficiary substantially similar beneficial interests. Disability branch may treat qualifying fiduciary as expanded (§§ 30-4-10-3, -14, -24, -41 to -43) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests, but may retain/omit/create/ modify appointment powers and use broader/different appointee class. Limited route requires substantially similar interests. Disability branch permits qualifying special-needs terms while protecting other beneficiaries in aggregate (§§ 30-4-10-41 to -43) |
May distribute to ≥1 second trusts or modify first trust; expanded/limited second trusts may be created/administered under any jurisdiction. Duration may be same/different, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules. Full decanting presumptively carries later property; partial leaves it unless terms provide otherwise (§§ 30-4-10-12, -41 to -42, -50, -56) |
Detailed marital/charitable deduction, gift exclusion, S-corporation, GST, qualified-benefits, grantor-status, and other tax-benefit limits. Charitable interests protected; determinable interest gives Attorney General rights and may constrain governing law. Compensation increase, fiduciary-liability reduction, and remover-power changes restricted. Special-needs and animal- trust branches included (§§ 30-4-10-43 to -49, -53) |
Record notice ≥60 days before exercise to living/existing settlors, qualified beneficiaries/representatives, present appointment-power holders, fiduciary removers, both trusts' fiduciaries, and Attorney General when applicable. Notice gives manner/effective date plus both instruments. Unknown/unlocatable/ unrepresented exceptions; all recipients may waive period by signed record; representation binds subject to pre-effectiveness objection (§§ 30-4-10-35 to -38) |
Signed record must reference notice, identify both trusts, state property sent to each second trust and property remaining. Consent/court approval ordinarily unnecessary; listed parties may petition for instructions, special fiduciary, approval, ineffectiveness, corrective directions, or relief. Reasonable-care notice saving and noncompliant-provision cure apply; reliance protection and inherited debts/obligations stated; no special limitations period in chapter (§§ 30-4-10-33 to -34, -37, -39 to -40, -52, -57) |
| Iowa verified 2026-09-12 | Compact “distribution in further trust” section; appoint part/all income or principal to separate second trust, or modify first trust when discretion covers entire income and principal (Iowa Code § 633A.4215(2)) |
Trust with discretionary income/principal distribution power, administered under Iowa law including jurisdiction transferred to Iowa; contrary express terms control; section does not limit route to irrevocable trust (§ 633A.4215(1)-(2), (2)(l)) |
Trustee with instrument discretion over income or principal, whether or not restricted by any standard; restricted trustee faces conditional limits, with another nonrestricted trustee/successor fallback (§ 633A.4215(1)-(3), (5)) |
No expanded/limited tracks; authority exists whether or not discretion is restricted by a standard; restricted-trustee benefit/increase/loosening limits use health, education, maintenance, or support and Medicaid exceptions (§ 633A.4215(2)(b)-(d)) |
Only qualifying first-trust beneficiaries may be second-trust beneficiaries; protected gift vesting, income, and withdrawal interests; appointment power may be granted to beneficiary of both trusts with any-person appointees (§ 633A.4215(2)(a), (e)-(g), (j), (7)) |
Separate governing instrument under any jurisdiction; part/all income or principal; modified first trust allowed only for entire income/principal discretion; no alienation suspension or extension beyond first-trust perpetuities period (§ 633A.4215(2), (4), (8)) |
Restricted-trustee HEMS/Medicaid and U.S.-tax nexus limits; preserves § 2503(c) vesting, marital/charitable-remainder/GRAT income and withdrawal interests; exercise cannot favor trustee/creditors/estate (§ 633A.4215(2)(b)-(g), (7)) |
Modification: mandatory written notice to all beneficiaries at least twenty days before effective date. Actual distribution: prior written notice is optional; exercise copy plus second-trust agreement suffices. No consent, waiver, representation, objection, or delivery rule stated (§ 633A.4215(2)(k), (6)) |
Written instrument signed and acknowledged by trustee, filed with trust records; trustee first determines necessity/desirability; may act independently or with court approval, but section states no petition, review, saving, defect, limitation, liability, or remedy procedure (§ 633A.4215(2), (6)) |
| Kansas verified 2026-09-12 | K.S.A. §§ 58-5101 to -5130, Uniform Trust Decanting Act. Decanting power distributes first-trust property to ≥1 second trusts or modifies first- trust terms; modified first trust is a second trust (§§ 58-5101 to -5102) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Applies to trusts created before/on/after July 1, 2023 with Kansas principal administration or listed Kansas governing-law connection. Express restriction/prohibition controls and carries forward; general amendment/revocation, spendthrift, or transfer- restraint clause does not (§§ 58-5103, -5105, -5115) |
Nonsettlor trustee/other fiduciary with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court-appointed special fiduciary; or special-needs fiduciary. Disability hierarchy reaches principal discretion, then income discretion, then mandatory income or principal (§§ 58-5102(c), -5109, -5113) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second-trust interests must be substantially similar. Mandatory authority appears only in disability branch (§§ 58-5102(b),(k),(u), -5111 to -5113) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify appointment powers and use broader/different appointee class. Limited route preserves substantially similar interests. Disability route may alter the disabled beneficiary's interest while protecting others in aggregate (§§ 58-5111 to -5113) |
Distribution to ≥1 second trusts or first-trust modification; expanded and limited second trusts may use any jurisdiction, subject to charitable rule. Duration may differ, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules (§§ 58-5102(j),(w), -5111(d), -5112(c), -5114(e), -5120) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, foreign-grantor, grantor-status, and other tax-benefit limits. Charitable interests protected and may trigger Attorney General rights/notice. Special-needs route included. Compensation increase, liability relief/aggregate reduction, and remover-power changes restricted (§§ 58-5113 to -5119) |
Notice in record ≥60 days before exercise to living/existing settlors, first-trust qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' fiduciaries, first-trust advisors/ protectors, and Attorney General when applicable. Give reason/manner, differences, effective date, first/all second instruments, recipient capacity, and six-month challenge statement. All recipients may waive period in signed record; representation rules apply and settlor cannot represent a beneficiary (§§ 58-5107 to -5108) |
Signed record identifies first/all second trusts and distributed/remaining property, directly or by notice reference; no acknowledgment stated. Consent/court approval ordinarily unnecessary; listed applicants may seek instructions, special fiduciary, approval, ineffectiveness ruling, corrective directions, costs/fees, or relief. Effectiveness/abuse/breach challenge by notice recipient or beneficiary generally due within six months after notice; reasonable-care notice saving, defect cure, and reasonable-reliance protection apply (§§ 58-5106 to -5110, -5122) |
| Kentucky verified 2026-09-12 | Uniform Trust Decanting Act; distribution to one or more second trusts or first-trust modification, effective July 15, 2026 (KRS §§ 386B.13-010 to 386B.13-280) |
Express irrevocable trust, or revocable only with trustee/adverse-interest consent; excludes solely charitable trusts; applies to old/new trusts with Kentucky administration or specified Kentucky governing law; instrument may restrict/prohibit (§§ 386B.13-020, -040, -140) |
Trustee/other fiduciary other than settlor with discretion to distribute or direct principal to current beneficiaries; also court-appointed special fiduciary or special-needs fiduciary (§§ 386B.13-010(3), -080, -120) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; limited = discretion so limited and substantially similar interests required; disability route can reach income or mandatory powers when no discretionary principal/income power exists (§§ 386B.13-010(11), -100 to -120) |
Expanded route cannot add impermissible current/remainder/successor beneficiaries or reduce vested interests, but may retain, omit, create, or modify specified appointment powers; limited route preserves substantially similar interests; disability exception adjusts that beneficiary's interest (§§ 386B.13-100 to -120) |
Second trust may be created/administered under any jurisdiction on expanded or limited route; partial principal exercise allowed; duration may differ, but first-trust maximum-duration rules follow attributable property (§§ 386B.13-100, -110, -190) |
Protects charitable interests and tax attributes; special-needs route; consent/court limits for compensation and remover changes; aggregate liability cannot be reduced; instrument restrictions carry over (§§ 386B.13-120 to -180) |
60-day notice in a record to living/existing settlor, first-trust qualified beneficiaries, current appointment-power holders, remover/replacers, both trusts' fiduciaries, and Attorney General when applicable; all may waive time in signed records; ordinary exercise needs no consent/court approval (§§ 386B.13-060 to -070) |
Signed record identifies both trusts and allocated/remaining property; court instructions, approval, special fiduciary, ineffectiveness ruling, and other relief are optional routes; saving rule cures noncompliant terms, with reasonable-reliance and reasonable-care notice protections (§§ 386B.13-050, -060(8), -080 to -090, -210) |
| Louisiana verified 2026-09-12 | No statutory decanting route. The current Louisiana Trust Code inventory runs from §§ 9:1721 through 9:2252 without a decanting or second-trust procedure; §§ 9:2026 and 9:2030 instead address court modification and rights-preserving combination or division |
N/A—no statutory decanting route, so no decanting-specific first-trust, Louisiana-connection, retroactivity, or opt-out rule (§§ 9:1721-9:2252) |
N/A—no independent statutory decanting power; a trustee exercises powers conferred by the trust instrument or necessary or appropriate to its purposes and not forbidden by the instrument (§§ 9:2061, 9:2111) |
N/A—no statutory expanded, limited, mandatory, or ascertainable-standard decanting branch (§§ 9:1721-9:2252) |
N/A—no statutory decanting rule for changing beneficiaries, vested interests, withdrawal rights, or powers of appointment (§§ 9:1721-9:2252) |
N/A—no statutory decanting rule for second-trust terms, duration, governing law, situs, trustee, or partial exercise; § 9:2030 only permits combination or division without impairing beneficiary rights or trust purposes |
N/A—no statutory decanting tax, charitable, special-needs, compensation, exculpation, or prohibited-change package (§§ 9:1721-9:2252) |
N/A—no statutory decanting notice, consent, waiver, objection, or representation procedure; § 9:2030 separately requires written notice to beneficiaries with current interests for combination or division |
N/A—no statutory decanting exercise instrument, effective-date, review, saving, defect, liability, limitation, or remedy procedure; § 9:2026(A) instead provides a court-modification route tied to impairment of purpose |
| Maine verified 2026-09-12 | 18-B M.R.S. §§ 1201-1229, Maine Uniform Trust Decanting Act. Decanting power distributes first-trust property to ≥1 second trusts or modifies first-trust terms; modified first trust is a second trust (§§ 1201-1202) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Applies to trusts created before/on/after Oct. 1, 2021 with Maine principal administration or listed Maine governing-law connection; actual chapter effective date was Oct. 18, 2021. Express restriction/prohibition controls and carries forward; general amendment/revocation, spendthrift, or transfer restraint does not (§§ 1203, 1205, 1214, 1229) |
Nonsettlor trustee/other fiduciary with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court-appointed special fiduciary; or special-needs fiduciary. Disability hierarchy reaches principal discretion, then income discretion, then mandatory income or principal (§§ 1202(3), 1208, 1212) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second-trust interests must be substantially similar. Mandatory authority appears only in disability branch (§§ 1202(2),(11),(20), 1210-1212) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify appointment powers and use broader/different appointee class. Limited route preserves substantially similar interests. Disability route may alter the disabled beneficiary's interest while protecting others in aggregate (§§ 1210-1212) |
Distribution to ≥1 second trusts or first-trust modification; expanded and limited second trusts may use any jurisdiction, subject to charitable rule. Duration may differ, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules. Complete exercise presumptively carries later property; partial leaves it unless otherwise provided (§§ 1202(10),(22), 1210(4), 1211(3), 1213(5), 1219, 1225) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, foreign-grantor, grantor-status, and other tax-benefit limits. Determinable charitable interests protected and may trigger Attorney General rights/notice. Special-needs route included. Compensation increase, liability relief/aggregate reduction, and remover-power changes restricted (§§ 1212-1218) |
Notice in record ≥60 days before exercise to living/existing settlors, first-trust qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' fiduciaries, and Attorney General when applicable; give manner/effective date plus first/all second instruments. Unknown/unlocatable recipients excused; all recipients may waive period in signed record. No delivery method or decanting-specific representation rule stated; consent unnecessary (§ 1207) |
Signed record identifies first/all second trusts and distributed/remaining property, directly or by notice reference; no acknowledgment stated. Consent/court approval ordinarily unnecessary; listed applicants may seek instructions, special fiduciary, approval, ineffectiveness ruling, corrective directions, or other relief, with no Act-specific filing period. Reasonable-care notice saving, defect cure, reasonable-reliance protection, later-property defaults, and inherited obligations apply (§§ 1206-1209, 1221, 1225-1226) |
| Maryland verified 2026-09-12 | Md. Code, Estates & Trusts tit. 14, subtit. 6, §§ 14-601 to -625, “Maryland Trust Decanting Act.” Decanting power distributes first-trust property to ≥1 second trusts or modifies first-trust terms; a modified first trust is a second trust (§§ 14-601(h),(p), 14-625) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent, with Maryland principal administration or specified Maryland governing-law connection; solely charitable trust excluded. Retroactive to trusts created before/on/after Oct. 1, 2023. Express restriction/prohibition controls and carries forward; general amendment/revocation, spendthrift, or transfer-restraint clause does not (§§ 14-602, 14-612; 2023 ch. 716 § 3) |
Nonsettlor trustee/other fiduciary with discretion to distribute/direct all or part of principal to a beneficiary; court-appointed special fiduciary; or special-needs fiduciary. Special-needs hierarchy reaches principal discretion, then income discretion, then required income/principal distributions (§§ 14-601(c), 14-606(2), 14-610(a)) |
Expanded = distribution discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second- trust interests must be substantially similar, with narrow deferred- distribution/appointment exceptions. Mandatory authority appears in special- needs branch (§§ 14-601(i), 14-608 to -610) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify powers and use broader/different appointee class. Limited route preserves substantially similar interests with specified deferred-distribution and appointment changes. Disability route may reduce/eliminate disabled beneficiary's vested interest while protecting others in aggregate (§§ 14-608 to -610) |
Distribution to ≥1 second trusts or modification; expanded/limited second trusts may use any jurisdiction, except determinable charitable-interest rule. Duration may differ, but attributable property keeps first-trust maximum-perpetuity, accumulation, and alienation-suspension rules. Complete exercise presumptively carries later property; partial leaves it unless otherwise provided (§§ 14-608(d), 14-609(c), 14-611(b)(3), 14-617, 14-623) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, grantor-status, and other tax-benefit limits. Charitable interests protected and may trigger Attorney General rights/notice. Special- needs/animal routes included. Compensation increase, greater/aggregate liability relief, and remover-power changes restricted (§§ 14-610 to -616, 14-620) |
Record notice ≥60 days before exercise to living/existing settlors, qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' other fiduciaries, and Attorney General when applicable; unknown/ unlocatable exception. Give manner/effective date plus first/all second instruments. All recipients may waive period in signed record. Since Oct. 1, 2025, personal service, return-receipt mail, prepaid confirmed courier, or agreed/revocable alternatives govern (§§ 14-602.1, 14-605) |
Separate signed record identifies both trusts and distributed/remaining property; notice may be incorporated by reference. Consent/court approval ordinarily unnecessary; eligible applicant may seek permissibility ruling, special fiduciary, approval, ineffectiveness ruling, or relief. Reasonable- care notice saving, noncompliant-term cure/correction, reliance protection, later-property defaults, and inherited obligations apply; no subtitle- specific limitations period (§§ 14-604 to -607, 14-619, 14-623 to -624) |
| Massachusetts verified 2026-09-12 | No current statutory decanting route. G.L. c. 203E ends Article 8 at § 817, marks Article 9 “[RESERVED],” then begins Article 10; common-law/instrument theories excluded. Pending H.4330 would enact Article 9 Uniform Trust Decanting Act (G.L. c. 203E, § 817 and Article 9 heading) |
N/A—no current statutory decanting first-trust, Massachusetts-connection, retroactivity, or opt-out rule (G.L. c. 203E, Article 9 reserved) |
N/A—no current statutory decanting fiduciary or distribution-power threshold (G.L. c. 203E, Article 9 reserved) |
N/A—no current statutory expanded, limited, mandatory, or ascertainable- standard decanting branch (G.L. c. 203E, Article 9 reserved) |
N/A—no current statutory decanting beneficiary, vested-interest, withdrawal, or appointment-power rules (G.L. c. 203E, Article 9 reserved) |
N/A—no current statutory decanting second-trust, duration, governing-law, situs, trustee, partial-exercise, or administration rules (G.L. c. 203E, Article 9 reserved) |
N/A—no current statutory decanting tax, charitable, special-needs, compensation, exculpation, or prohibited-change package (G.L. c. 203E, Article 9 reserved) |
N/A—no current statutory decanting notice, consent, waiver, objection, or representation procedure (G.L. c. 203E, Article 9 reserved) |
N/A—no current statutory decanting exercise record, effective-date, court- review, saving, defect, reliance, liability, limitations, or remedy rule (G.L. c. 203E, Article 9 reserved) |
| Michigan verified 2026-09-12 | Two routes: Michigan Trust Code MCL 700.7820a distributes all/part under a “discretionary trust provision” to second trust without materially changing beneficial interests; Powers of Appointment Act MCL 556.115a appoints all/part subject to presently exercisable discretionary income/principal power to second-trust trustee. Both are distribution routes, not direct first-trust textual modification (§§ 700.7820a(1), 556.115a(1)) |
Both require irrevocable first trust and yield to express contrary first-trust terms. MTC route has incapacity/authorized-agent rule for revocation; POA Act separately defines irrevocability. Neither states separate Michigan situs, governing-law, creation-date, or retroactivity test; § 556.115a declares codification of common law before December 28, 2012 (§§ 700.7820a(1),(3)(a), (10)(a), 556.112(p), 556.115a(1),(8)-(9)) |
Trustee only. MTC route: trust has any “discretionary trust provision” over property; settlor-trustee cannot exercise over own portion unless acting fiduciary when creating first trust. POA route: presently exercisable discretionary income/principal power to/for ≥1 beneficiaries; timeliness depends only on trustee's best-interests judgment (§§ 700.7103(d), 700.7820a(1),(4), 556.115a(1),(3)(a)) |
MTC route covers discretion whether or not terms state a standard, but bars material beneficial-interest change. POA route excludes power limited by definite ascertainable standard; best-interests/welfare/comfort/happiness/ general-development instructions alone are not such standards. No mandatory- distribution or special-needs branch (§§ 700.7103(d), 700.7820a(1)(a), 556.115a(1),(3)(a)-(b)) |
MTC route: no material change to beneficial interests. POA route: second- trust beneficiaries limited to current permissible appointees, possibly fewer; preserves stated § 2503(c) remainder timing, marital/charitable income, annuity/unitrust/general-appointment interests, and sole beneficiary's current withdrawal power. May grant second-trust permissible appointee special/general appointment power reaching non-first-trust beneficiaries (§§ 700.7820a(1), 556.115a(1)-(2)) |
Same trustee allowed; second trust may use first or another instrument, including trustee-created exercise instrument. Both permit later-discovered- asset and limited indemnification terms. MTC route permits longer duration solely from changed remoteness law without material-interest/compensation change and applies POA Act timing; POA route applies § 556.124. No separate situs/governing-law limit stated (§§ 700.7820a(3),(5)-(6),(8), 556.115a(2),(4), 556.124) |
MTC route keeps second instrument consistent with intended tax-benefit planning (excluding grantor status), bars unconsented compensation/method or transfer fee, reduced care, expanded exoneration, and diminished fiduciary direction/removal power; permits limited indemnity. POA route protects § 2503(c) remainder timing, marital/charitable interests, current withdrawal, and limited indemnity; transfer fee counts as compensation-rate change. No special-needs or charitable-trust exclusion (§§ 700.7820a(1)-(2),(6),(10)(b), 556.115a(1)-(2),(5)) |
MTC route: no settlor/beneficiary/court consent; written notice to all living settlors and qualified trust beneficiaries ≥63 days before exercise, including proposed exercise instrument; all may waive period in writing. POA route has no exercise-specific advance notice; second trust is new irrevocable trust for general § 700.7814(2)(c) 63-day-after-knowledge notice and continuation for advance compensation-change notice; beneficiary may waive general information. No decanting-specific representation rule (§§ 700.7820a(7), 556.115a(5), 700.7814(2),(5)) |
MTC route uses written distribution instrument; no signature, acknowledgment, trust-record, or public filing stated, and expressly needs no court. POA power uses written instrument sufficient to pass interest and compliant with creating instrument; it may create second trust. Neither supplies special court-review, saving, defect, reliance, or limitations rules; each permits limited first- trustee indemnity (§§ 700.7820a(1),(5)-(7), 556.115(2), 556.115a(2)(d),(4)) |
| Minnesota verified 2026-09-12 | Minn. Stat. § 502.851, “Trust decanting,” native 17-subdivision statute. Authorized trustee appoints part/all principal to irrevocable “appointed trust”; appointed trust may be same invaded trust with modified terms, no new name/TIN required (§ 502.851, subds. 1(b), 3-4) |
Existing irrevocable inter vivos or testamentary invaded trust; applies to any trust governed by Minnesota law, including changed governing law. Express trust prohibition controls; general no-amendment/no-revocation or spendthrift clause does not. Other instrument/statute/common-law/court authority preserved (§ 502.851, subds. 1(f), 12, 14, 17) |
Trustee(s) with authority to pay principal to/for ≥1 current beneficiaries, excluding settlor-trustee and trustee who is/currently or prospectively may become beneficiary of income/principal except through nonfiduciary appointment power. “Principal” includes accumulated/accrued income not currently required to distribute (§ 502.851, subd. 1(c),(h)) |
Unlimited track = unlimited principal distribution power; “best interests,” welfare, comfort, happiness do not limit it. Without-unlimited track retains same current/successor/remainder beneficiaries and same income/principal distribution language during original term; extended term may add unlimited discretion. Mandatory authority alone is not an ordinary route (§ 502.851, subds. 1(i), 3-4, 7) |
Unlimited track may select/exclude current and successor/remainder beneficiaries, retain future class members, and give an outright-eligible current beneficiary a broader discretionary appointment power. Without- unlimited track keeps same current/successor/remainder beneficiaries, present/ future class members, and same appointment power/class. Current mandatory, annuity/unitrust, percentage, dollar withdrawal rights protected, subject to supplemental-needs exception (§ 502.851, subds. 3-4, 15(a)(1)) |
Appointed trust irrevocable; same/different instrument, including modified invaded trust without new name/TIN. May extend term, but not beyond invaded trust's permissible perpetuities period—violation voids entire exercise. Complete appointment presumptively carries later assets; partial leaves them unless trustee provides otherwise (§ 502.851, subds. 1(b), 6, 10, 15(a)(5)) |
Protect current mandatory/annuity/unitrust/withdrawal rights, liability/ exoneration, remover power, valuation, perpetuities, annual exclusion, marital/charitable deduction, direct-skip, foreign-grantor, other tax benefit, and S-corporation eligibility/QSST status. Supplemental-needs exception. Compensation provisions unchanged absent court direction; carryover method allowed (§ 502.851, subds. 15-16) |
Deliver exercise instrument plus both trusts to trustee-removal/replacement powerholders, all invaded-trust qualified beneficiaries, and appointed-trust grantor owners under IRC §§ 671-679. Notice uses § 501C.0109's likely-receipt methods and § 501C.0301 representation. Effective 60 days after delivery unless every recipient agrees earlier/waives objection in writing. Recipient may object in writing before effective date; silence is not consent (§ 502.851, subd. 11(a),(c)-(f)) |
Written instrument signed/dated by authorized trustee; states all vs. partial appointment and approximate partial percentage; copies filed with both trust records. No acknowledgment/notary required. Ordinary consent/court approval unnecessary; trustee may seek approval. Timely objection lets trustee/ recipient petition for performance, modification, or denial with allocated burden. No-objection liability shield for noticed people; saving rule cures noncompliant appointed-trust terms (§ 502.851, subds. 2, 11) |
| Mississippi verified 2026-09-12 | No express statutory decanting route. The current Uniform Trust Code inventory runs from §§ 91-8-101 through 91-8-1206 without a decanting or second-trust procedure; §§ 91-8-410 to -417 instead govern modification, termination, combination, and division |
N/A—no statutory decanting-specific first-trust, Mississippi-connection, retroactivity, or opt-out rule (§§ 91-8-101 to -1206) |
N/A—no statutory decanting fiduciary or distribution-power threshold; §§ 91-8-815 and -816 instead give instrument-conferred, owner-like, administration, and enumerated trustee powers |
N/A—no statutory expanded, limited, mandatory, or ascertainable-standard decanting branch (§§ 91-8-101 to -1206) |
N/A—no statutory decanting rule for changing beneficiaries, vested interests, withdrawal rights, or powers of appointment; § 91-8-417 bars a general appointment power not otherwise expressly granted by the instrument |
N/A—no statutory decanting rule for second-trust terms, duration, governing law, situs, trustee, or partial exercise; § 91-8-417 permits combination, division, severance, or segregation without impairing beneficiary rights or trust purposes |
N/A—no statutory decanting tax, charitable, special-needs, compensation, exculpation, or prohibited-change package (§§ 91-8-101 to -1206) |
N/A—no statutory decanting notice, consent, waiver, objection, or representation procedure; § 91-8-417 separately requires qualified- beneficiary notice for combination, division, severance, or segregation |
N/A—no statutory decanting exercise instrument, effectiveness, review, saving, defect, liability, limitation, or remedy procedure; § 91-8-410 instead permits proceedings over the listed modification, termination, combination, and division routes |
| Missouri verified 2026-09-12 | Mo. Rev. Stat. § 456.4-419, compact appointment-in-further-trust statute. Trustee may distribute all/part covered income or principal to ≥1 second trusts or modify first-trust instrument into ≥1 second trusts after deciding route necessary/desirable and considering both trusts' terms/purposes and consequences (§ 456.4-419(1)) |
Any trust governed by Missouri law, including principal administration moved to Missouri before/after enactment. Trust terms may expressly provide otherwise. Spendthrift or general no-amendment/no-revocation clause alone does not preclude statutory power; other first-trust restrictions are not separately classified (§ 456.4-419(1), (4)(4), (10)) |
Trustee other than settlor with discretionary instrument power over income or principal, with or without ascertainable standard. Special-needs route also reaches nonsettlor trustee/other fiduciary with such discretion, or if none, one required to distribute income/principal (§ 456.4-419(1), (3)) |
Single discretionary route regardless of ascertainable standard, not separate expanded/limited tracks. If trustee is permissible distributee and first power has ascertainable standard, second power for that trustee must be same/more restrictive and cannot change/add that trustee's appointment power. Mandatory power appears only in disability branch (§ 456.4-419(1), (3)- (4)(1)) |
≥1 first-trust permissible distributee must remain immediate distributee. Living settlor/non-grantor trust cannot add immediate distributee; deceased settlor or qualifying grantor trust may use any first-trust beneficiary. No new beneficiary. May retain/modify/omit/create beneficiary appointment power with outsider appointees, subject to beneficiary-trustee limits. Present withdrawal power must remain unchanged for covered property (§ 456.4-419(2), (4)(1), (4)(3)) |
Same/different instrument; ≥1 second trusts; distribution or first-trust modification. Duration may be same/different, but attributable property keeps first-trust maximum-perpetuity, accumulation, and alienation-suspension rules. Section states no separate second-trust situs/governing-law, trustee-change, or later-discovered-property rule (§ 456.4-419(1), (8)) |
Preserve marital/charitable deductions, § 2503(b)/(c) exclusion, permitted S- corporation shareholder/QSST status, and zero GST inclusion ratio. Disability branch permits pooled/payback special-needs terms while generally preserving other beneficiaries' substantially similar aggregate interests. Section states no separate compensation, exculpation, indemnification, or charitable- official rule (§ 456.4-419(3), (4)(2)) |
≥60 days before discretionary distribution, notify permissible distributees of first and second trusts. Beneficiary may waive notice and withdraw waiver for future distributions. Subsection says no required form, contents, attachments, delivery method, representation, consent, objection effect, or notice to settlor/qualified beneficiaries/Attorney General as such; wording ties notice expressly to distribution (§ 456.4-419(5)) |
No signed/acknowledged exercise instrument, filing, ordinary court approval, special fiduciary, effective-date formula, limitations period, or reliance defense stated. Fiduciary duties remain; no duty to exercise/consider. If second-trust term alone is noncompliant, exercise survives while forbidden term is void or required term is deemed included (§ 456.4-419(6)-(9)) |
| Montana verified 2026-09-19 | Uniform Trust Decanting Act; distribute property to second trust(s) or modify first trust (Mont. Code Ann. §§ 72-39-101 to -223) |
Express irrevocable or consent-revocable trust; Montana administration or specified Montana law; pre/post-2021 trusts; solely charitable trust excluded; express restriction controls (§§ 72-39-103, -104, -211) |
Nonsettlor fiduciary with principal-distribution discretion; court-appointed special fiduciary; special-needs fiduciary may also qualify through income discretion or mandatory authority (§§ 72-39-102(3), -205, -209) |
Expanded principal discretion permits broader changes; ascertainable/reasonably definite standard requires substantially similar interests; mandatory/income authority only through qualifying special-needs route (§§ 72-39-207 to -209) |
Expanded route cannot add beneficiary tiers or reduce vested interests, but may alter appointment powers; limited route preserves substantially similar aggregate interests; disability exception applies (§§ 72-39-207 to -209) |
One or more second trusts under any jurisdiction; partial decanting allowed; duration may differ but original perpetuity/accumulation/alienation limits follow attributable property (§§ 72-39-207, -208, -216) |
Detailed marital/charitable/gift/GST/S-corp/retirement/grantor-tax safeguards; charitable interests protected; compensation, exculpation, and removal-power changes restricted (§§ 72-39-209 to -215) |
Record notice ≥60 days before exercise to settlor, qualified beneficiaries, current appointment/removal holders, first/second-trust fiduciaries, and sometimes AG; all may waive in signed records; no consent ordinarily (§§ 72-39-203 to -204) |
Authorized fiduciary signs record identifying trusts and allocated/retained property; court review optional; reasonable-care notice and statutory saving rules preserve some defective exercises; reasonable reliance protected (§§ 72-39-202, -205, -206, -218) |
| Nebraska verified 2026-09-12 | Neb. Rev. Stat. §§ 30-4501 to -4529, Uniform Trust Decanting Act. Decanting power distributes first-trust property to ≥1 second trusts or modifies first-trust terms; modified first trust is a second trust (§§ 30-4501 to -4502) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Applies to trusts created before/on/after Nov. 14, 2020 with Nebraska principal administration or listed Nebraska governing-law connection. Express restriction/prohibition controls and carries forward; general amendment/revocation, spendthrift, or transfer-restraint clause ordinarily does not, but an interested fiduciary cannot eliminate/restrict the latter two (§§ 30-4503, -4505, -4515) |
Nonsettlor trustee/other fiduciary with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court-appointed special fiduciary; or special-needs fiduciary. Disability hierarchy reaches principal discretion, then income discretion, then mandatory income or principal (§§ 30-4502(3), -4509, -4513) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second-trust interests must be substantially similar. Mandatory authority appears only in disability branch (§§ 30-4502(2),(11),(21), -4511 to -4513) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify appointment powers and use broader/different appointee class. Limited route preserves substantially similar interests. Disability route may alter the disabled beneficiary's interest while protecting others in aggregate (§§ 30-4511 to -4513) |
Distribution to ≥1 second trusts or first-trust modification; expanded and limited second trusts may use any jurisdiction, subject to charitable rule. Duration may differ, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules. Complete exercise presumptively carries later property; partial leaves it unless otherwise provided (§§ 30-4502(10),(23), -4511(d), -4512(c), -4514(e), -4520, -4526) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, foreign-grantor, grantor-status, and other tax-benefit limits. Charitable interests protected and may trigger Attorney General rights/notice. Special-needs route included. Compensation increase, liability relief/aggregate reduction, remover-power changes, and interested- fiduciary spendthrift changes restricted (§§ 30-4513 to -4519) |
Notice in record ≥60 days before exercise to living/existing settlors, first-trust qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' fiduciaries, first-trust advisors/protectors, adverse-interest revocation-consent holders, and Attorney General when applicable; give manner/effective date plus first/all second instruments. No reason, comparison, delivery-method, recipient-capacity, or challenge- deadline statement required. All recipients may waive period in signed record; representation rules apply and settlor cannot represent beneficiary (§§ 30-4507 to -4508) |
Signed record identifies first/all second trusts and distributed/remaining property, directly or by notice reference; no acknowledgment stated. Consent/court approval ordinarily unnecessary; listed applicants may seek instructions, special fiduciary, approval, ineffectiveness ruling, corrective directions, or other relief, with no Act-specific filing period. Reasonable-care notice saving, defect cure, reasonable-reliance protection, later-property defaults, and inherited obligations apply (§§ 30-4506 to -4510, -4522, -4526 to -4527) |
| Nevada verified 2026-09-12 | Non-Uniform appointment power; appoint discretionary/directed income or principal to irrevocable second trust; not legally an amendment, though second trust may be modified original without physical transfer (NRS § 163.556(1), (13), (20)(c)) |
Testamentary or irrevocable trust; contrary instrument controls; applies as administrative act when governed by, sitused in, or administered under Nevada law, including later move; spendthrift/no-amendment term alone no bar (§ 163.556(1), (13)-(14), (17)-(18)) |
Trustee with discretion/authority over income or principal, acting directly or at another party's direction/consent; trustee-beneficiary and trustee removable for related/subordinate replacement face added limits; qualifying other trustee may act (§ 163.556(1), (4)-(6)) |
No expanded/limited statutory tracks; any discretion/authority threshold, with ascertainable-standard, adverse-consent, and support-obligation limits for trustee-beneficiaries and removable trustees (§ 163.556(1), (4)-(6), (20)(a)) |
Only qualifying original-trust beneficiaries may be second-trust beneficiaries; permissible appointees excluded from that count; second trust may grant general/limited appointment power to beneficiary of both trusts; income/withdrawal/vesting interests protected (§ 163.556(2)-(3), (8), (10)) |
Irrevocable second trust may be new, existing, separate instrument, or modified original; trustee may create it and self-serve; may decant again; optional substantially-identical remainder terms; section states no general duration limit (§ 163.556(8), (13), (15)-(16), (20)(c)) |
Protects marital/charitable/GRAT income, withdrawal power, § 2503(c) vesting, trustee-beneficiary/support and removable-trustee limits; appointment cannot favor trustee/creditors/estate; special-needs/pooled/third-party trusts permitted (§ 163.556(3)-(6), (10), (19)-(20)) |
Decanting notice optional. If § 164.725 route used: mail adult current-income and termination-distributee beneficiaries; written consent skips recipient; six required contents; at least thirty days to object; no-objection liability protection and objection petition procedure (§§ 163.556(7), 164.725(2)-(8)) |
Signed writing filed with trust records; no acknowledgment stated. Trustee may seek approval; notice/court request must disclose compensation/expense effect; court may approve/modify/deny after objection, with stated burdens and liability protection; no decanting-specific saving rule (§§ 163.556(7), (9), 164.725) |
| New Hampshire verified 2026-09-12 | RSA 564-B:4-418, trustee's power to decant; appoint some/all first-trust property to an existing irrevocable, restated, modified-first, or new second trust. Decanting is an administrative matter (§ 564-B:4-418(a),(a-1)) |
New Hampshire law governs the administrative matter under the trust's designation or most-significant-relationship test. No creation-date cutoff stated. Irrevocability, nonamendment, spendthrift terms, no distribution discretion, or a standard alone do not bar; trust terms may expand, restrict, eliminate, or otherwise alter power, while an NJSA may only restrict/eliminate (§§ 564-B:1-107, :4-418(a),(l),(n)) |
Trustee; no distribution-discretion threshold—lack of income/principal discretion alone does not prohibit exercise. Beneficiary-trustee cannot loosen personal-distribution, ascertainable-standard, consent/adverse- interest, or support-obligation limits (§ 564-B:4-418(a),(k),(l)(4)) |
No expanded/limited statutory tracks. Second trust may impose a standard or no standard regardless of first trust; charitable first-trust standard must carry unless Director of Charitable Trusts expressly consents. No first- trust distribution discretion required (§ 564-B:4-418(d),(l)) |
Only first-trust beneficiaries, but ≥1 may be excluded and future distributees may become current. Appointment powerholder must be first- trust beneficiary or first-trust powerholder. Cannot reduce/eliminate defined vested interest or conflict with first-trust material purpose (§ 564-B:4-418(b)-(c),(f)-(g)) |
Existing irrevocable trust, complete restatement, modified first trust, or new trust; same/different name and optional new TIN for restatement/ modification; longer term allowed. Full appointment terminates first trust, vests title/contract rights/liabilities in second, and permits trustee-name substitution in pending proceeding (§ 564-B:4-418(a-1),(e),(q)-(r)) |
Decanting cannot jeopardize first-trust tax deduction/credit/exclusion/ exemption or settlor/beneficiary public-benefit eligibility. Charitable distribution standard protected absent director consent. Related-or- subordinate successor plus beneficiary removal and unbounded distribution combination barred; beneficiary-trustee personal/support limits carry (§ 564-B:4-418(d),(h)-(k)) |
Charitable trust or vested charitable-organization interest: written notice to Director of Charitable Trusts ≥30 days before effectiveness. Noncharitable beneficiary notice optional; if proposal states objection right/time, objection right ends 60 days after sending. No notice contents, delivery, representation, or waiver rule otherwise stated; no settlor or beneficiary consent required (§ 564-B:4-418(m),(p)) |
Section states no exercise-record, signature, acknowledgment, filing, saving, defect, liability, or limitation procedure. Court approval not required, but trustee/other interested person may request approval. Full appointment terminates first trust and automatically vests title, contracts, liabilities, and pending-proceeding substitution in second trust (§ 564-B:4-418(p)-(r)) |
| New Jersey verified 2026-09-12 | No statutory decanting route. Current N.J.S.A. §§ 3B:31-1 to -84 (Uniform Trust Code) contains modification/termination §§ -26 to -33 and combination/ division § -34, but no decanting or second-trust power. Common-law route is outside survey (§§ 3B:31-1 to -2, -26 to -34) |
N/A—no statutory decanting route, so no decanting-specific first-trust, situs, governing-law, retroactivity, or opt-out rule (§§ 3B:31-1 to -2, -26 to -34) |
N/A—no statutory trustee/fiduciary decanting authority or required distribution power (§§ 3B:31-1 to -2, -26 to -34) |
N/A—no statutory expanded, limited, mandatory, or ascertainable-standard decanting branch (§§ 3B:31-1 to -2, -26 to -34) |
N/A—no statutory decanting beneficiary, vested-interest, withdrawal, or appointment-power rules (§§ 3B:31-1 to -2, -26 to -34) |
N/A—no statutory decanting second-trust terms. Separate combination/division route cannot impair beneficiary rights or adversely affect trust purposes and is excluded from this survey (§ 3B:31-34) |
N/A—no statutory decanting tax, charitable, special-needs, compensation, exculpation, or other guardrail package (§§ 3B:31-1 to -2, -26 to -34) |
N/A—no statutory decanting notice, consent, waiver, objection, or representation procedure (§§ 3B:31-1 to -2, -26 to -34) |
N/A—no statutory decanting exercise instrument, effective-time, court-review, saving, defect, liability, limitation, or remedy procedure (§§ 3B:31-1 to -2, -26 to -34) |
| New Mexico verified 2026-09-12 | NMSA 1978 §§ 46-12-101 to -129, Uniform Trust Decanting Act. Decanting power distributes first-trust property to ≥1 second trusts or modifies first-trust terms; modified first trust is a second trust (§§ 46-12-101 to -102) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Applies since Jan. 1, 2017 to older/newer trusts with New Mexico principal administration or listed New Mexico governing-law connection, subject to transition rules. Express restriction/prohibition controls and carries forward; general amendment/revocation, spendthrift, or transfer-restraint clause does not (§§ 46-12-103, -105, -115) |
Nonsettlor trustee/other fiduciary with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court-appointed special fiduciary; or special-needs fiduciary. Disability hierarchy reaches principal discretion, then income discretion, then mandatory income or principal (§§ 46-12-102(C), -109, -113) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second-trust interests must be substantially similar. Mandatory authority appears only in disability branch (§§ 46-12-102(B),(K),(U), -111 to -113) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify appointment powers and use broader/different appointee class. Limited route preserves substantially similar interests. Disability route may alter the disabled beneficiary's interest while protecting others in aggregate (§§ 46-12-111 to -113) |
Distribution to ≥1 second trusts or first-trust modification; expanded and limited second trusts may use any jurisdiction, subject to charitable rule. Duration may differ, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules. Complete exercise presumptively carries later property; partial exercise leaves it unless otherwise provided (§§ 46-12-102(J),(W), -111(D), -112(C), -114(E), -120, -126) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, foreign-grantor, grantor-status, and other tax-benefit limits. Charitable interests protected and may trigger Attorney General rights/notice. Special-needs route included. Compensation increase, liability relief/aggregate reduction, and remover-power changes restricted (§§ 46-12-113 to -119) |
Notice in record ≥60 days before exercise to living/existing settlors, first-trust qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' fiduciaries, and Attorney General when applicable; give manner/effective date plus first/all second instruments. No reason, comparison, delivery-method, recipient-capacity, or challenge- deadline statement required. All recipients may waive period in signed record; representation rules apply and settlor cannot represent beneficiary (§§ 46-12-107 to -108) |
Signed record identifies first/all second trusts and distributed/remaining property, directly or by notice reference; no acknowledgment stated. Consent/court approval ordinarily unnecessary; listed applicants may seek instructions, special fiduciary, approval, ineffectiveness ruling, corrective directions, or other relief, with no Act-specific filing period. Reasonable-care notice saving, defect cure, reasonable-reliance protection, later-property defaults, and inherited obligations apply (§§ 46-12-106 to -110, -122, -126 to -127) |
| New York verified 2026-09-12 | N.Y. EPTL § 10-6.6; calls route authorized trustee's power to “invade principal” and appoint all/part to irrevocable “appointed trust.” Statute supplies unlimited- and limited-discretion branches; does not authorize first-trust textual modification alone. Other instrument/statutory/common- law/court further-trust rights preserved (§ 10-6.6(b)-(c), (k), (s)) |
Existing irrevocable inter vivos/testamentary trust. Unless expressly otherwise: New York-governed trust, including changed governing law; or New York individual/entity trustee plus acknowledged majority-trustee selection of New York primary administration. Express prohibition controls; general no-amendment/no-revocation or spendthrift clause does not. Contrary creator intent bars only on substantial-evidence/likely-intent test (§ 10-6.6(h), (m), (r), (s)(6)) |
Trustee(s) with authority to pay principal to/for current beneficiaries, excluding creator and beneficiary entitled/eligible to current or future income/principal (nonfiduciary appointment power excepted). Unlimited branch needs unmodified principal power; limited branch covers other invasion authority. Act prudently in best interests of proper objects; no current need, no duty to exercise, and no nonexercise inference (§ 10-6.6(f)-(h), (l), (s)(2),(9)) |
Unlimited means unmodified right; best interests/welfare/comfort/happiness does not limit. Limited branch keeps same current/successor/remainder beneficiaries and same distribution language; if extending beyond original termination, may add unlimited discretion only for extended period. Divided discretion uses trustee holding unlimited power (§ 10-6.6(b)-(c), (f), (s)(9)) |
Unlimited may select/exclude current and successor/remainder beneficiaries, include future class members, and grant qualifying current beneficiary a discretionary/present power; appointee limits stated, or same first-trust power/class may carry. Limited keeps same beneficiary groups, later class members, distribution language, and appointment power/class. Cannot reduce current mandatory income/principal, annuity/unitrust, percentage, or fixed- dollar withdrawal right, except conforming supplemental-needs trust (§ 10-6.6(b)-(c), (n)(1)) |
Appointed trust is irrevocable and may be newly created by creator or trustees; either branch may extend term, with special limited-branch rule. Complete appointment presumptively includes later assets; partial does not. Exercise cannot violate EPTL §§ 9-1.1, 10-8.1, or 10-8.2; no section-level second-trust situs/governing-law choice stated (§ 10-6.6(c)(2), (e), (i), (p), (s)(1)) |
Protect annual, marital, charitable, direct-skip, and other specific tax benefits; trustee must consider tax implications. Current mandatory rights may shift only to conforming supplemental-needs trust. Cannot reduce/ indemnify/exonerate trustee liability, eliminate remover without court, conclusively fix asset value, or change compensation absent court; no paying commission. Perpetuities violation under named sections voids entire exercise (§ 10-6.6(n)-(q)) |
Serve exercise instrument plus both trusts on living creator, remover/ replacer, and persons interested in invaded and appointed trusts; protected person uses property guardian/conservator/personal representative, and minor uses parent/person with whom residing. Registered/certified return-receipt mail, personal delivery, or court-directed method. No consent/court approval required; all notice persons may consent in writing to earlier date. Written pre-effect objection preserves challenge; silence is not consent (§ 10-6.6(j)(1)-(5)) |
Instrument signed, dated, acknowledged; states all/partial appointment and approximate percentage if partial. Effective/irrevocable 30 days after service or consented earlier date; revocable before then with parallel notice/filing. Keep copy with invaded-trust records; file original in court within 20 days after effect unless inter vivos trust has had no Surrogate's Court proceeding. Optional approval with notice; receipt does not foreclose accounting/objection and limitations is fact-specific. No duty to exercise; named perpetuities violation voids entire exercise (§ 10-6.6(j)-(l), (p)) |
| North Carolina verified 2026-09-12 | N.C.G.S. ch. 36C, art. 8B, §§ 36C-8B-1 to -26, North Carolina Uniform Trust Decanting Act. Authorized fiduciary may distribute first-trust property to ≥1 second trusts or modify first-trust terms; second trust includes modified first trust or receiving trust (§§ 36C-8B-1 to -2) |
Express trust irrevocable or settlor-revocable only with trustee/adverse- interest-holder consent; solely charitable trust excluded. Principal administration in North Carolina or instrument selects North Carolina law for administration, construction, or meaning/effect. Express prohibition or restriction controls; general no-amendment, spendthrift, or transfer restraint alone does not (§§ 36C-8B-3, -5, -15) |
Trustee/other nonsettlor fiduciary with discretion to distribute or direct principal to ≥1 current beneficiaries; § -9 special fiduciary; or § -13 special-needs fiduciary. Must follow fiduciary duties/first-trust purposes; no duty to exercise/inform and no present need to distribute (§§ 36C-8B-2(1), -4, -9, -21) |
No separate expanded/limited labels: ordinary § -11 requires principal discretion and reaches principal or income. If principal discretion has an ascertainable standard, second-trust distribution powers keep same standard and aggregate current-beneficiary group. Mandatory or income-only authority qualifies only for § -13 special-needs route when no fiduciary has higher authority (§§ 36C-8B-11(b), -13(a)-(b)) |
No new current beneficiary or beneficiary outside first-trust class; cannot reduce/eliminate vested interest. May retain/omit/create/modify appointment powers under § -11(c), but power holder cannot be authorized fiduciary and broader/different appointee class allowed. Special-needs route relaxes class and vested-interest limits for disabled beneficiary while preserving substantially similar interests for others (§§ 36C-8B-11 to -13) |
One/more second trusts may receive property or first trust may be modified; partial exercise allowed. Same/different duration, but first-property remains subject to its perpetuity, accumulation, and alienation-suspension rules. Second trust counts as trust/terms under Chapter 36C; first settlor attribution and complete/partial later-property defaults stated. No special second-trust situs/governing-law rule (§§ 36C-8B-2(5), -10 to -11, -20, -24 to -26) |
Solely charitable trust excluded; disability/payback/pooled-trust route. Qualified-beneficiary consent or clerk approval for specified compensation increase; aggregate liability cannot decrease; remover-power change needs stated consent/court route. Clear tax rules address gift exclusion, S-corp, zero-inclusion, retirement, grantor, and other tax benefits; § -19(b)(1) literally says “must include or omit” a marital/charitable-deduction-defeating term, an unresolved statutory-text ambiguity (§§ 36C-8B-3(b), -13, -16 to -19) |
Generally no consent/court approval; written notice ≥60 days before effective date to grantor-trust settlor, each first-trust qualified beneficiary, current remover/replacer, and each other first-trust fiduciary. State manner/date and include first/all second trusts. All recipients may waive period by signed writing. Article 8B states no delivery method, special representation rule, or unrepresented-minor/unknown-person exception (§ 36C-8B-7) |
Signed writing identifies first/second trust(s) and property sent to each or retained; no acknowledgment, notarization, delivery, or record/public filing stated. Authorized fiduciary/beneficiary/notice recipient may seek approval, disapproval, or special fiduciary; declaratory relief preserved. Reasonable reliance protected; reasonable-care notice failure not automatically fatal; invalid term void/deemed included where exercise otherwise effective. No special limitations period (§§ 36C-8B-6 to -10, -22) |
| North Dakota verified 2026-09-19 | N.D.C.C. ch. 59-16.1; appoint part/all principal to irrevocable appointed trust; nonexclusive statutory special-power route (§§ 59-16.1-02 to -17) |
Existing irrevocable inter vivos or testamentary trust; chapter states no separate situs/administration/settlor/property test; trust terms' governing law follows designation or most-significant relationship; express prohibition controls (§§ 59-09-07, 59-16.1-02(5), -15) |
Trustee with principal-payment authority to current beneficiary; settlor-trustee and specified beneficiary-trustees excluded; discretionary income-only interest may continue but does not create authority (§ 59-16.1-02(2)-(3)) |
Unlimited principal discretion uses broad § 59-16.1-04 route; lesser discretion uses § 59-16.1-05 same-beneficiary and same-distribution-language route; current need unnecessary; no mandatory-only route (§§ 59-16.1-04 to -09) |
Unlimited: may exclude current and choose successor/remainder beneficiaries and broaden appointment appointees. Limited: same beneficiary tiers, distribution language, and appointment power/class; mandatory/withdrawal rights protected (§§ 59-16.1-04, -05, -16) |
Appointed trust must be irrevocable; may be newly trustee-created; longer term allowed, with later-property complete/partial rules; cannot exceed invaded trust's applicable perpetuities period (§§ 59-16.1-02, -07, -11, -16(5)) |
Supplemental-needs trust allowed; protect mandatory/withdrawal rights, fiduciary liability, removal power, valuation, perpetuities, listed annual/marital/charitable/GST tax benefits, and compensation method (§§ 59-16.1-16 to -17) |
Deliver signed exercise plus invaded/appointed trusts to trustee-removal holder and all qualified beneficiaries; ordinary effect on day 60; written earlier-date agreement or objection waiver; no settlor/beneficiary consent or court approval (§ 59-16.1-12) |
Signed, dated, acknowledged instrument states all/part and approximate percentage; file copies with both trust records; written pre-effect objection triggers optional petition/modification/denial; no-objection liability protection for noticed capacities (§ 59-16.1-12) |
| Oklahoma verified 2026-09-12 | Oklahoma Decanting Act; distribute all/part of principal to an irrevocable second trust through full, limited, or disability route; no first-trust modification route stated (60 O.S. §§ 175.701-.719) |
Existing irrevocable inter vivos/testamentary first trust administered under Oklahoma law, including jurisdiction transferred to Oklahoma; express distribution prohibition controls, but general amendment/revocation ban or spendthrift clause does not (§§ 175.701-.702, .716) |
Person other than settlor with instrument authority to distribute principal or income for current beneficiary, or special-needs fiduciary; full route can rest on principal-or-income discretion, limited route requires principal authority (§§ 175.702-.705) |
Full discretion = not limited; limited = mandatory/no-discretion provision or ascertainable standard including health, education, support, maintenance; disability route steps from discretionary principal to income to mandatory authority (§§ 175.702-.705) |
Full route may benefit first-trust current, successor, or presumptive- remainder beneficiaries and create broader appointment powers for eligible current beneficiaries; limited route keeps substantially same beneficiary groups/powers; vested mandatory/withdrawal rights protected (§§ 175.703-.705, .717) |
Second trust must be irrevocable; Act states no separate governing-law or general duration rule, but first-trust perpetuities provision cannot be reduced/limited/modified unless expressly permitted; full/partial later- asset defaults (§§ 175.702(9), .708-.709, .712, .717(6)) |
Protects disability route, charitable notice, vested rights, fiduciary duty, liability/exculpation, remover power, perpetuities term, federal tax benefits, S-stock eligibility, retirement payout period, and compensation (§§ 175.705-.706, .716-.719) |
90-day written notice to current and presumptive-remainder beneficiaries and Attorney General in listed charitable cases; guardian/conservator or parent routing, limited ancestor representation/individual waivers; detailed contents plus both trust agreements; registered/certified RRR mail or personal delivery (§ 175.706) |
Separate written instrument signed and acknowledged by authorized trustee, filed with both trusts' records; trustee may petition, and beneficiary objection allows a petition; timely Attorney General objection requires one; trustee bears purpose/no-prohibition/general-benefit burden (§§ 175.707, .710) |
| Oregon verified 2026-09-12 | No express statutory decanting route. Current ORS chapter 130 contains no decanting or second-trust procedure; §§ 130.195 and 130.230 instead govern modification proceedings and trust combination/division |
N/A—no statutory decanting-specific first-trust, Oregon-connection, retroactivity, or opt-out rule (ORS §§ 130.005, 130.195, 130.230) |
N/A—no statutory decanting fiduciary or distribution-power threshold; § 130.720 instead gives general instrument, owner-like, and administration powers subject to fiduciary duties |
N/A—no statutory expanded, limited, mandatory, or ascertainable-standard decanting branch (ORS ch. 130; §§ 130.720, 130.725) |
N/A—no statutory decanting rule for changing beneficiaries, vested interests, withdrawal rights, or appointment powers (ORS ch. 130) |
N/A—no statutory decanting rule for second-trust terms, duration, governing law, situs, trustee, or partial exercise; § 130.230 only permits combination or division without material impairment of beneficiary rights or trust intent |
N/A—no statutory decanting tax, charitable, special-needs, compensation, exculpation, or prohibited-change package (ORS ch. 130) |
N/A—no statutory decanting notice, consent, waiver, objection, or representation procedure; § 130.230 separately requires qualified- beneficiary notice for combination or division |
N/A—no statutory decanting exercise instrument, effectiveness, review, saving, defect, liability, limitation, or remedy procedure; § 130.195 separately allows approval/disapproval proceedings for listed modification routes and combination/division |
| Pennsylvania verified 2026-09-12 | No statutory trustee-decanting route. Current 20 Pa.C.S. ch. 77 contains no decanting or second-trust procedure; § 7780.17 separately recognizes an expressly instrument-granted trust-protector power to terminate and direct a distribution in further trust, outside this survey (§§ 7702, 7780.17(a)- (b)(2)) |
N/A—no statutory decanting route, so no decanting-specific first-trust, Pennsylvania-connection, retroactivity, or opt-out rule (§§ 7702, 7780.17) |
N/A—Chapter 77 gives no trustee an independent statutory decanting power; only trust terms may expressly grant a trust protector the separate termination-and-further-trust power (§ 7780.17(a)-(b)(2)) |
N/A—no statutory decanting power tiers or distribution-standard branches (§§ 7702, 7780.17) |
N/A—no statutory decanting route prescribing beneficiary, vested-interest, or power-of-appointment changes (§§ 7702, 7780.17) |
N/A—no statutory decanting route prescribing second-trust terms, duration, governing law, situs, trustee, or partial decanting (§§ 7702, 7780.17) |
N/A—no statutory decanting tax, charitable, special-needs, compensation, exculpation, or other guardrail package (§§ 7702, 7780.17) |
N/A—no statutory decanting notice, consent, waiver, objection, or representation procedure (§§ 7702, 7780.17) |
N/A—no statutory decanting exercise instrument, effective-date, court-review, saving, limitation, liability, defect, or remedy procedure (§§ 7702, 7780.17) |
| Rhode Island verified 2026-09-19 | Short appointment-in-further-trust statute; trustee may appoint all/part of principal to another trustee under same or different instrument (R.I. Gen. Laws § 18-4-31) |
Trustee must hold instrument-given principal-invasion authority; instrument may expressly opt out; qualifying federal special/supplemental-needs trusts excluded; no separate situs, governing-law, retroactivity, or irrevocability rule stated (§ 18-4-31(a), (f), (h)) |
Trustee with authority under first trust to invade principal for distributions to/for ≥1 person; appointment must be to trustee of second trust for current benefit of ≥1 such person (§ 18-4-31(a)) |
No expanded/limited or ascertainable-standard branches; statute relies on instrument-given authority to invade principal and excludes listed special/supplemental-needs trusts (§ 18-4-31(a)) |
Only first-trust beneficiaries; cannot reduce fixed income, annuity, or unitrust interest; exercise is appointment power excluding trustee/self-creditor/estate classes (§ 18-4-31(a)(1)-(2), (c)) |
Same or different trust instrument; appointment to another trustee; all or part of principal; no separate duration, governing-law, situs, multiple-trust, partial-effect, or administration rule stated (§ 18-4-31(a)) |
Preserve federal marital/charitable deductions; § 1396p(d)(4)(A) special/supplemental-needs trusts excluded; no other decanting-specific tax, compensation, exculpation, or charitable-notice rule stated (§ 18-4-31(a)(3)) |
Written notice to all living three-horizon qualified beneficiaries ≥60 days before effect; proposed instrument suffices; all may waive by signed writing delivered to trustee; objections preserved; no consent or representation rule stated (§ 18-4-31(d)-(e)) |
Written exercise signed and acknowledged by trustee and filed with first-trust records; no statutory court petition/approval, effective-time, saving, defect, liability, or limitations procedure stated (§ 18-4-31(b), (g)-(h)) |
| South Carolina verified 2026-09-12 | S.C. Code § 62-7-816A, “Authority to appoint the property of original trust to second trust.” Trustee appoints all/part property subject to discretionary principal/income power to another trust; section does not separately authorize textual modification of original trust (§ 62-7-816A(a)-(c)) |
Original trust with trustee discretion over principal or income; § 62-7-816A states no separate irrevocability, testamentary/inter-vivos, situs, governing- law, creation-date, or retroactivity test. Express contrary terms control; court approval becomes necessary if original terms prohibit power or require approval. General no-amendment/no-revocation or spendthrift clause does not bar; original terms may modify/waive notice and alter beneficiary restrictions (§ 62-7-816A(a),(f)(3),(h)) |
Trustee with discretion to distribute principal or income to/for ≥1 beneficiaries; no present need required. Beneficiary-trustee cannot exercise; remaining cotrustee/majority may, or court may appoint special fiduciary if all trustees are beneficiaries (§ 62-7-816A(a)-(b),(e)) |
Single discretionary route, no expanded/limited labels. If original power is subject to ascertainable standard, second-trust income/principal power must use same standard for same beneficiaries. Section supplies no mandatory-only or statutory special-needs branch; original terms may reduce/increase these restrictions (§ 62-7-816A(d)(6),(h)) |
Only original-trust beneficiaries may be second-trust beneficiaries; future- only vested/contingent interest cannot become present. Withdrawal power must be identical or enough property remain to satisfy it. May give eligible original beneficiary appointment power with outsider appointees, subject to ascertainable-standard overlay and contrary original terms (§ 62-7-816A(d)(1)-(2),(5)-(7),(h)) |
Same or different instrument; same or different trustee; power includes creating second trust. Section states no second-trust duration, governing-law, situs, partial-effect, later-discovered-property, or multiple-second-trust rule. Instrument must set out second-trust terms/effective date and file with original-trust records (§ 62-7-816A(b)-(c),(g)(1)) |
Cannot add/reduce terms or fixed income/annuity/unitrust interests if doing so would disqualify/reduce federal/state income/estate/gift tax deduction; cannot reduce § 2702 qualified retained interest. Preserve § 2503(b)/(c) remainder- vesting date and withdrawal power. Section states no express GST, S- corporation, compensation, exculpation, charitable-official, or special-needs rule; original terms may alter beneficiary restrictions (§ 62-7-816A(d)(3)-(5),(h)) |
Written notice to all original-trust qualified beneficiaries ≥90 days before effective date, including copy of exercise instrument; § 62-7-110 adds any other beneficiary who requested notice and qualifying charitable/animal- trust enforcers. All qualified beneficiaries may waive period by signed writing delivered to trustee; original terms may modify/waive. § 62-7-109 allows likely-receipt first-class mail, personal/last-known-address delivery, or properly directed electronic message; unknown/unascertainable exception. Section states no objection cutoff (§§ 62-7-109 to -110, 62-7-816A(g)-(h)) |
Written instrument signed/acknowledged by trustee; states manner, second-trust terms, effective date; filed with original-trust records. Court approval not ordinary prerequisite but required if original terms prohibit power/require approval; trustee or beneficiary may seek approval/disapproval. Exercise is special appointment, does not make trustee settlor, and statute states no limitations period, defect-saving rule, later-property rule, or special remedy (§ 62-7-816A(a),(f),(g)(1),(i)) |
| South Dakota verified 2026-09-19 | SDCL §§ 55-2-15 to -21; actual distribution to one/more second trusts or modification creating a new/continuing second trust, independently or with court approval |
Any trust administered under South Dakota law, including transferred jurisdiction; instrument may expressly prohibit; generic spendthrift/no-amendment clause does not (§ 55-2-15) |
Trustee with discretionary income/principal authority under any standard; must find appointment necessary/desirable. Restricted beneficiary/changeable trustee may need ascertainable limits or unrestricted successor trustee (§§ 55-2-15 to -17) |
No formal expanded/limited tracks; any discretionary standard qualifies. Restricted-trustee self-benefit or increased-distribution changes need HEMS limit; current outright distribution need not otherwise be available (§ 55-2-15(2)-(4)) |
Only current/future first-trust beneficiaries, but their appointment powers may reach anyone; restricted-trustee, § 2503(c), protected-income, withdrawal-power, and special-needs limits apply (§ 55-2-15(1)-(7)) |
One/more second trusts; actual transfer or first-trust modification; new-trust or continuation/no-retitling treatment; unrestricted substitute may use any jurisdiction; cannot extend beyond first trust's applicable perpetuities period (§§ 55-2-15, -16, -20) |
Protect § 2503(c) vesting, marital/charitable-remainder/GRAT-GRUT income, and withdrawal rights; restricted-trustee tax nexus and § 1396p(d)(4) rules; no separate compensation/exculpation rule (§ 55-2-15(2)-(7)) |
Actual-distribution route: beneficiary notice optional under § 55-2-18. Modification route: ≥20 days' advance written notice to qualified beneficiaries under ch. 55-18 unless written waivers; no consent requirement or objection window stated (§§ 55-2-13, -15, -18) |
Signed, acknowledged exercise filed with trust records; independent exercise or court approval; discretionary review under § 55-1-43, other review under § 55-1-42; no decanting-specific saving, defect, limitation, or reliance rule (§§ 55-1-42 to -43, 55-2-15, -18) |
| Tennessee verified 2026-09-12 | Tenn. Code Ann. § 35-15-818, a standalone “trustee's power to appoint in trust” statute. Trustee may appoint all/part of principal to a second trust; since July 1, 2026, exercise expressly includes modifying/restating the original trust (§ 35-15-818(1), (12)-(13)) |
Testamentary instrument or irrevocable inter vivos trust agreement; § 35-15-818 applies to any trust administered in Tennessee. Trust terms may expressly provide otherwise. Other statutory, common-law, and instrument- based further-trust authority preserved (§ 35-15-818(1), (6), (11)) |
Trustee must have instrument authority to invade principal for distributions to/for ≥1 proper object; may appoint all/part instead. Beneficiary-trustee cannot gain self-distribution power, shed an ascertainable standard/adverse- consent limit, or gain power to satisfy personal support duties (§ 35-15-818(1), (3)) |
One statutory route, not separate expanded/limited tracks. Threshold is authority to invade principal; § 35-15-818 states no absolute-discretion requirement. Its ascertainable-standard rules specifically prevent a beneficiary-trustee from broadening power over self-distributions (§ 35-15-818(1), (3)) |
Second trust may have only ≥1 first-trust beneficiaries. While settlor lives, cannot make a future beneficiary distribution-eligible earlier; after death, may accelerate. Must benefit proper objects. May give an eligible original- trust beneficiary an appointment power whose appointees include outsiders, subject to perpetuities limit (§ 35-15-818(1)-(2), (8)) |
All/part principal may move to second trustee; exercise may instead modify or restate original trust. Modified/restated trust is a second trust, with no retitling or POD/beneficiary-designation change required. Cannot extend first trust's applicable perpetuities period; granted appointment power carries same limit (§ 35-15-818(1), (5), (8), (12)-(13)) |
Cannot reduce income interest in marital-deduction, charitable-remainder, or grantor-retained annuity/unitrust trust; cannot lose/reduce originally claimed annual-exclusion, marital/charitable-deduction, direct-skip, or other specific federal tax benefit. S-corporation stock must reach permitted shareholder. No separate special-needs, compensation, or exculpation rule in § 35-15-818 (§ 35-15-818(1), (9)-(10)) |
Section 35-15-818's complete decanting procedure states no beneficiary, settlor, charitable-official, or other notice; consent; advance period; waiver; objection; delivery; or representation requirement (§ 35-15-818) |
Written instrument signed by trustee and filed with trust records; no acknowledgment/notarization, ordinary court-approval prerequisite, special effective-date rule, decanting-specific limitations period, saving rule, or remedy stated. Modification/restatement needs no asset retitling or POD/ beneficiary-designation change (§ 35-15-818(4), (12)-(13)) |
| Texas verified 2026-09-12 | Texas Property Code ch. 112, subch. D, §§ 112.071-.087; calls route “distribution of trust principal in further trust,” not decanting. Authorized trustee distributes all/part of first-trust principal to irrevocable second trust; statute does not authorize first-trust textual modification without a distribution (§§ 112.071(4),(8)-(9), .072-.073) |
Existing irrevocable inter vivos or testamentary trust; no separate situs, governing-law, creation-date, or retroactivity test stated in Subchapter D. Express trust-instrument prohibition controls; general no-amendment/no- revocation or spendthrift clause does not. Instrument/other-law/court further- trust authority preserved; no current distribution need required (§§ 112.071(4), .081-.084) |
“Authorized trustee” is person other than settlor with first-trust authority to distribute principal to/for ≥1 current beneficiary. Must act in good faith, consistently with trust terms/purposes and beneficiaries' interests. Divided- discretion trust uses trustee holding full discretion; no statutory duty to exercise, inform, or review (§§ 112.071(1), .072(e), .073(f), .079, .083) |
Full discretion means power not limited as “limited discretion.” Limited includes mandatory no-discretion distribution or ascertainable-standard authority, including health, education, support, or maintenance. Full track may select beneficiaries/grant powers; limited track must preserve beneficiary, distribution-language, class, and appointment-power structure (§§ 112.071(5)- (6), .072-.073) |
Full track may benefit ≥1/all current and ≥1/all successor/presumptive- remainder beneficiaries, include later class members, and give an outright- eligible current beneficiary a presently exercisable/broader power of appointment. Limited track keeps same current/successor/remainder beneficiaries, later class members, and same appointment power/class. Neither track may reduce/modify listed current vested mandatory, annuity/unitrust, percentage, or fixed-dollar withdrawal rights (§§ 112.072-.073, .085(1)) |
Second trust must be irrevocable. May retain first-trust name and, subject to federal law, TIN; same-name route needs no retitling. Full/partial distributions have different later-discovered/later-acquired asset defaults. Cannot reduce, limit, or modify first trust's perpetuities provision unless first trust expressly permits; no separate second-trust situs/governing-law limit stated (§§ 112.071(9), .0715, .080, .085(6)) |
Preserve originally claimed federal exclusions/deductions/benefits; grantor- owner status may differ; S-corporation stock must reach permitted shareholder; retirement interest cannot shorten minimum-distribution period. Charity may trigger Attorney General notice. No special-needs branch. Cannot materially limit fiduciary duty, reduce/indemnify liability, add ordinary-care exoneration, or eliminate remover right. Compensation cannot be sole purpose; reasonable conformity/carryover allowed, but no asset-distribution commission (§§ 112.074(c), .085-.087) |
No settlor/beneficiary consent or court approval if written notice given ≥30 days before distribution to all current and presumptive remainder beneficiaries; qualifying charitable circumstances add Attorney General. Guardian/conservator receives protected person's notice; otherwise minor's parent. Exceptions: diligent unlocatability, unknown person, written waiver, similar-interest descendant with no apparent conflict; AG may waive in writing. Notice states intent, objection/court rights, method/date, trustee contact, both trust agreements; registered/certified return-receipt mail or personal delivery unless written waiver (§ 112.074) |
Written exercise instrument signed/acknowledged by authorized trustee and filed with both trusts' records. Trustee may petition; timely beneficiary objection lets trustee or beneficiary seek approval/modification/denial; timely AG objection requires petition. Trustee bears purposes/terms/interests proof; beneficiary breach action preserved. Complete decanting presumptively captures later assets; partial does not. No duty/inference from nonexercise; Subchapter D states no special limitations period, substantial-compliance saving rule, or defect cure (§§ 112.075, .078, .080, .083) |
| Utah verified 2026-09-12 | Compact Utah decanting section; trustee may distribute part/all income or principal to separate-trust instrument or modify first-trust terms (Utah Code § 75B-2-812.5(1)-(2)) |
Trust with discretionary income/principal power, administered under Utah law including jurisdiction transferred to Utah; chosen distribution/modification route unavailable if expressly prohibited by first-trust instrument (§ 75B-2-812.5(1)-(2), (10)) |
Trustee with instrument discretion to distribute income or principal for a beneficiary; beneficiary-trustee or trustee subject to beneficiary replacement power is “restricted trustee” with conditional limits (§ 75B-2-812.5(1)-(2), (5)-(6)) |
No expanded/limited statutory tracks; ordinary threshold is discretionary income or principal, while restricted-trustee benefit/increase/loosening rules use health, education, maintenance, or support limits and a Medicaid-trust exception (§ 75B-2-812.5(2), (5)-(6)) |
Second trust needs at least one first-trust beneficiary with current discretionary or specified future distribution eligibility; gift vesting, current income, and withdrawal interests protected; may grant appointment power to beneficiary of both trusts with any-person appointees (§ 75B-2-812.5(4), (7)-(9)) |
Separate-instrument recipient trust or modified first trust; part/all income or principal permitted; section states no separate duration, governing-law, situs, trustee, multiple-second-trust, or later-property rule (§ 75B-2-812.5(1)-(4), (10)) |
Restricted-trustee HEMS/Medicaid limits; preserves § 2503(b) vesting, marital/charitable-remainder/GRAT income interests and withdrawal powers; exercise is appointment power but cannot become general power (§ 75B-2-812.5(5)-(9)) |
Modification branch only: written notice to all beneficiaries at least twenty days before exercise; section states no content, delivery, waiver, representation, consent, objection, or separate-trust-distribution notice rule (§ 75B-2-812.5(2)(c)) |
Trustee must first determine necessity/desirability from first-trust purposes, second-trust terms/conditions, and distribution consequences; section states no exercise-record, signature, acknowledgment, filing, court-review, effectiveness, saving, defect, limitation, liability, or remedy procedure (§ 75B-2-812.5(3)) |
| Vermont verified 2026-09-19 | Uniform Trust Decanting Act; distribute property to second trust(s) or modify first trust (14A V.S.A. §§ 1401-1429) |
Express irrevocable or consent-revocable trust; Vermont administration or selected Vermont law; pre/post-July 1, 2024 trusts; solely charitable excluded; express restriction controls (§§ 1403, 1405, 1415) |
Nonsettlor fiduciary with principal-distribution discretion; court-appointed special fiduciary; special-needs fiduciary may qualify through income discretion or mandatory authority (§§ 1402(3), 1409, 1413) |
Expanded principal discretion permits broader changes; ascertainable/reasonably definite standard requires substantially similar interests; mandatory/income authority only through qualifying special-needs route (§§ 1411-1413) |
Expanded route cannot add beneficiary tiers or reduce vested interests, but may alter appointment powers; limited route preserves substantially similar aggregate interests; disability exception applies (§§ 1411-1413) |
One/more second trusts under any jurisdiction; partial decanting allowed; duration may differ but original perpetuity/accumulation/alienation limits follow attributable property (§§ 1411, 1412, 1420) |
Special-needs and charitable interests protected; compensation, liability, and removal-power changes restricted; § 1419 imposes detailed tax-related limits (§§ 1413-1419) |
Record notice ≥60 days before exercise to settlor, qualified beneficiaries, current appointment/removal holders, first/second-trust fiduciaries, first-trust directors, and sometimes AG; all may waive signed; no consent ordinarily (§§ 1407-1408) |
Authorized fiduciary signs record identifying trusts and allocated/retained property; court review optional; reasonable-care notice and saving rules preserve some defective exercises; reasonable reliance protected (§§ 1406, 1409, 1410, 1422) |
| Virginia verified 2026-09-12 | Va. Code §§ 64.2-779.1 to -779.25, Uniform Trust Decanting Act. “Decanting power” distributes first-trust property to ≥1 second trusts or modifies/ restates first trust; expanded, limited, special-needs, and animal-trust branches (§§ 64.2-701, -779.1 to -779.25) |
Express trust irrevocable or settlor-revocable only with trustee/adverse- interest-holder consent; solely charitable trust excluded. Covers pre- July 1, 2017 and later trusts principally administered in Virginia or choosing Virginia law for administration, construction, or meaning/effect. Express prohibition/restriction controls and carries forward; general no-amendment, spendthrift, or transfer restraint alone does not (§§ 64.2-779.1, -779.3, -779.12) |
Trustee/other nonsettlor fiduciary with income/principal discretion or direction power to ≥1 current beneficiaries, excluding current/termination beneficiary, beneficiary-controlled related/subordinate replacement, and support-obligated individual; also court special fiduciary or special-needs fiduciary. Majority of authorized fiduciaries acts. Must follow duties/first- trust purposes; no duty to exercise/inform (§§ 64.2-701, -779.2, -779.5(I)) |
Expanded means not limited by ascertainable/reasonably definite standard; limited means limited by either, and both reach income or principal subject to authority. Limited aggregate interests must be substantially similar but qualifying contingent age/event distribution may be deferred. Mandatory or income-only authority qualifies only through disability route when no higher fiduciary exists (§§ 64.2-701, -779.8 to -779.10) |
Expanded route cannot add new current or presumptive-remainder/successor beneficiary outside first-trust groups or reduce/eliminate vested interest; may retain/omit/create/modify appointment powers with broader/different appointee class under § -779.8(D)-(E). Limited route requires substantially similar aggregate interests, including statutory deferred-distribution safe form. Special-needs route relaxes disabled beneficiary's class/vested limits but protects others (§§ 64.2-779.8 to -779.10) |
Second trust includes modified/restated first trust or receiving trust; expanded/limited second trusts may use any jurisdiction. Partial/multiple trusts allowed. Same/different duration, subject to first property's perpetuity, accumulation, and alienation-suspension rules. Chapter applies to second-trust terms; settlor attribution, complete/partial later-property defaults, obligations, and continued commissioner accounting stated (§§ 64.2-701, -779.7 to -779.9, -779.17, -779.21 to -779.25) |
Solely charitable trust excluded; other charitable interest cannot be diminished/altered, with Attorney General representation and Virginia-law default. Disability and animal routes. Qualified-beneficiary consent or court approval for compensation increase; aggregate liability cannot decrease; remover-power change requires stated consent/court route. Preserve marital, charitable, annual-exclusion, S-corp, GST, retirement, grantor, and other tax benefits; limited route has tax-driven appointment-power exception (§§ 64.2-779.10 to -779.16, -779.20) |
Generally no consent/court approval; record notice ≥60 days before exercise to living/existing settlor, each qualified beneficiary, present appointment- power holder, remover/replacer, other first-trust and each second-trust fiduciary, advisor/protector, adverse-interest revocation consenter, and AG for determinable charity. Give manner/date and both instruments. Unknown/ unlocatable exception; all recipients may waive period in signed record; AG represents determinable charity (§§ 64.2-779.5, -779.11) |
Signed record identifies first/second trust(s) and property distributed/held under each or retained; no acknowledgment, notarization, or public filing. Court may instruct, appoint special fiduciary, approve, declare ineffective, apply saving, or grant other relief. Reasonable reliance protected; reasonable- care notice failure not automatically fatal; invalid term void/deemed included when exercise otherwise effective. No special limitations period (§§ 64.2-779.4 to -779.7, -779.19) |
| Washington verified 2026-09-12 | Chapter 11.107 RCW, Trusts—Decanting Power. Trustee with expanded/limited discretion over principal may distribute principal to ≥1 second trusts or modify first trust; special-needs route. “Decanting power” definition says distribute income and principal, but operative §§ .020/.030 authorize principal subject to discretion (RCW 11.107.010-.030, .060) |
Any express trust except while grantor retains right to revoke/amend; solely charitable trust excluded. Covers pre-July 23, 2017 and later trusts with Washington situs or Washington law for administration, construction, or meaning/effect. Express decanting/modification prohibition or restriction controls/carries forward; general no-amendment, spendthrift, or transfer restraint alone does not (RCW 11.107.070(1),(9), .080(1),(3),(5)) |
Trustee with expanded or limited discretion to distribute principal to ≥1 current beneficiaries; only part subject to discretion may move. Disability route treats trustee as holding expanded principal authority. Trustee must find consistency with fiduciary duties/first-trust purposes; no duty to exercise or inform and no present distribution need (RCW 11.107.020-.040, .060, .080(1),(4),(6)) |
Expanded means not limited by ascertainable/reasonably definite standard; limited means limited by either. Both ordinary routes require principal discretion; limited route requires substantially similar aggregate interests. No ordinary mandatory route; disability section supplies expanded treatment without separately requiring expanded discretion (RCW 11.107.010(1),(5),(7), .020-.030, .060) |
Expanded route cannot add new current or presumptive-remainder/successor beneficiary outside first-trust groups or reduce/eliminate vested interest; may retain/omit/create/modify appointment powers with broader/different appointee class. Limited route requires substantially similar aggregate beneficial interests/distribution-for-benefit power. Disability route relaxes vested limit for disabled beneficiary and protects others (§§ .020-.030, .060) |
Second trust includes modified first trust or receiving trust; expanded/ limited routes allow any jurisdiction and partial exercise. Same/different duration subject to inherited perpetuity/accumulation/alienation rules. Complete/partial later-property defaults; property title remains vested, pending actions continue, rights/powers/purposes remain, debts follow, and second terms fall under Title 11 (RCW 11.107.010(11), .020-.030, .050, .070(5)) |
Charitable-interest AG notice/representation and no diminution/altered purpose; solely charitable trust excluded. Disability/pooled/payback route. Qualified- beneficiary consent or court approval for compensation increase; aggregate liability cannot fall; remover-power change requires all qualified beneficiaries or court. Preserve broad federal/state tax benefits including marital, charitable, annual-exclusion, S-corp, GST, retirement, and specified grantor treatment (RCW 11.107.040(1)(b), .060, .070(2)-(8), .080(3)) |
Generally no consent/court approval. Written notice ≥60 days before effective date to each qualified beneficiary, present appointment-power holder, and remover/replacer; AG if charitable interest—no ordinary settlor notice. Manner/date plus all first/second governing instruments. All waive in writing; unknown/unlocatable exception. Unrepresented minor may be omitted if another qualified beneficiary is adult/represented; if all are unrepresented minors, guardian ad litem petition required. TEDRA binding agreement optional (RCW 11.107.040) |
Signed trustee record; court order under optional petition counts as signed record. Court may instruct, approve, declare ineffective, or grant other relief; no acknowledgment/notary/public filing. Reasonable reliance protected; reasonable-care notice failure not automatically fatal; noncompliant term void/required term deemed included when otherwise effective. No special limitations period (RCW 11.107.040(3),(7)-(8), .050(1), .080(7)-(8)) |
| West Virginia verified 2026-09-12 | W. Va. Code §§ 44D-8B-1 to -31, West Virginia Uniform Trust Decanting Act. Decanting power distributes first-trust property to ≥1 second trusts or modifies first-trust terms; modified first trust is a second trust (§§ 44D-8B-1 to -2) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Applies since July 1, 2020 to older/newer trusts with West Virginia principal administration or listed West Virginia governing-law connection. Express restriction/ prohibition controls and carries forward; general amendment/revocation, spendthrift, or transfer-restraint clause does not (§§ 44D-8B-3, -5, -15, -31) |
Trustee/other fiduciary other than grantor with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court-appointed special fiduciary; or special-needs fiduciary. Disability hierarchy reaches principal discretion, then income discretion, then mandatory income or principal (§§ 44D-8B-2(2), -9, -13) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second-trust interests must be substantially similar. Mandatory authority appears only in disability branch (§§ 44D-8B-2(7),(14), -11 to -13) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify appointment powers and use broader/different appointee class. Limited route preserves substantially similar interests. Disability route may alter the disabled beneficiary's interest while protecting others in aggregate (§§ 44D-8B-11 to -13) |
Distribution to ≥1 second trusts or first-trust modification; expanded and limited second trusts may use any jurisdiction, subject to charitable rule. Duration may differ, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules. Complete exercise presumptively carries later property; partial leaves it unless otherwise provided (§§ 44D-8B-2(6),(15), -11(d), -12(c), -14(e), -20, -26) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, foreign-grantor, grantor-status, and other tax-benefit limits. Charitable interests protected and may trigger Attorney General rights/notice. Special-needs route included. Compensation increase, liability relief/aggregate reduction, and remover-power changes restricted (§§ 44D-8B-13 to -19) |
Notice in record ≥60 days before exercise to living/existing grantors, first-trust qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' fiduciaries, and Attorney General when applicable; give manner/effective date plus first/all second instruments. Unknown persons excused, but no known-unlocatable exception stated. No delivery method, reason, comparison, capacity, or deadline statement. All recipients may waive period in signed record; representation applies and grantor cannot represent beneficiary (§§ 44D-8B-7 to -8) |
Signed record identifies first/all second trusts and distributed/remaining property, directly or by notice reference; no acknowledgment stated. Consent/court approval ordinarily unnecessary; listed applicants may seek instructions, special fiduciary, approval, ineffectiveness ruling, corrective directions, or other relief, with no Act-specific filing period. Reasonable-care notice saving, defect cure, reasonable-reliance protection, later-property defaults, and inherited obligations apply (§§ 44D-8B-6 to -10, -22, -26 to -27) |
| Wisconsin verified 2026-09-12 | Wis. Stat. ch. 701, subch. XIII, §§ 701.1301-.1327, Uniform Trust Decanting Act. Decanting power distributes first-trust property to ≥1 second trusts or modifies first-trust terms; modified first trust is a second trust (§§ 701.1301-.1302) |
Express trust irrevocable or revocable only with trustee/adverse-interest holder consent; solely charitable trust excluded. Applies to trusts created before/on/after Mar. 23, 2024 with Wisconsin principal administration or specified Wisconsin governing-law connection. Express restriction/ prohibition controls; general amendment/revocation, spendthrift, or transfer- restraint clause does not (§§ 701.1303, .1305, .1315) |
Nonsettlor trustee, directing party, or other fiduciary with discretion to distribute/direct part/all principal to ≥1 current beneficiaries; court- appointed special fiduciary; special-needs fiduciary; or trust protector granted decanting power. Disability hierarchy reaches principal discretion, then income discretion, then mandatory income/principal (§§ 701.1302(1), .1309, .1313) |
Expanded = discretion not limited by ascertainable/reasonably definite standard; may decant covered principal with vested/beneficiary limits. Limited = discretion limited by either standard; aggregate second-trust interests must be substantially similar, with narrow testamentary-power option. Mandatory authority appears in disability branch (§§ 701.1302(3), .1311-.1313) |
Expanded route generally bars new current/remainder/successor beneficiaries and reduction/elimination of vested interests; may retain/omit/create/modify appointment powers and use broader/different appointee class. Limited route preserves substantially similar interests with a narrow estate-creditor testamentary power. Disability route can alter protected interests subject to special-needs rules (§§ 701.1311-.1313) |
Distribution to ≥1 second trusts or first-trust modification; expanded/ limited second trusts may use any jurisdiction, subject to charitable rule. Duration may differ, but attributable property keeps first-trust maximum- perpetuity, accumulation, and alienation-suspension rules. Complete exercise presumptively carries later property; partial leaves it unless otherwise provided (§§ 701.1302(2),(7), .1311-.1312, .1314(5), .1320, .1326) |
Detailed marital/charitable deduction, gift-exclusion, S-corporation, GST, qualified-benefits, grantor-status, and other tax-benefit limits. Charitable interests protected; Attorney General/identified charity may affect governing law. Special-needs/animal routes included. Compensation increase, liability relief, aggregate liability, and remover-power changes restricted, with pooled-trust exceptions (§§ 701.1313-.1319, .1323) |
Notice ≥30 days before exercise to living/existing settlors, qualified beneficiaries, present appointment-power holders, fiduciary removers, both trusts' directing parties/protectors/other fiduciaries, and Attorney General when applicable; unknown/unlocatable exception. Give manner/effective date plus first/all second instruments. All recipients may waive period in signed record. Section states no notice writing/record form, delivery method, or separate representation rule (§ 701.1307) |
Signed record identifies first/all second trusts and distributed/remaining property, directly or by notice reference. Consent/court approval ordinarily unnecessary; listed applicants may seek instructions, special fiduciary, approval, ineffectiveness ruling, corrective directions, or relief. Reasonable-care notice saving, noncompliant-term cure/correction, reliance protection, later-property defaults, and inherited obligations apply; no subchapter-specific limitations period (§§ 701.1306-.1310, .1322, .1326-.1327) |
| Wyoming verified 2026-09-19 | Short specific trustee-power route; distribute all/part income or principal in further trust for trust beneficiaries (Wyo. Stat. § 4-10-816(a)(xxviii)) |
Trust instrument must grant discretionary or mandatory income/principal distribution authority; trust terms generally control default trustee powers; no decanting-specific trust-date, situs, governing-law, or retroactivity rule stated (§§ 4-10-105, -815, -816) |
Trustee; discretionary or mandatory authority over income or principal, with or without ascertainable standard; no special fiduciary/powerholder route stated (§ 4-10-816(a)(xxviii)) |
No separate expanded/limited tracks; discretionary and mandatory powers both qualify, whether or not tied to an ascertainable standard (§ 4-10-816(a)(xxviii)) |
Further trust must benefit trust beneficiaries; beneficiary-trustee may not change own beneficiary interest; no other vested-interest, beneficiary-tier, withdrawal, or appointment-power rules stated (§ 4-10-816(a)(xxviii), (b)) |
All/part income or principal may pass in further trust; statute states no second-trust creation, multiple-trust, duration, situs, governing-law, partial-effect, later-property, or administration rule (§ 4-10-816(a)(xxviii)) |
Cannot prevent claimed federal marital/charitable deductions or other federal income/estate/gift/GST benefit; beneficiary-trustee's interest unchanged; good-faith liability protection (§ 4-10-816(b)) |
No decanting-specific notice, recipient, timing, content, delivery, consent, waiver, objection, or representation procedure stated (§ 4-10-816(a)(xxviii), (b)) |
No decanting-specific exercise record, signature, acknowledgment, filing, effective-date, court, saving, defect, or limitations procedure stated; general powers need no court authorization and remain fiduciary-duty-bound (§§ 4-10-815, -816) |
Every jurisdiction we can source is here: 50 of 51, verified against the statute. Ohio is absent because the state publishes no official statute text we are permitted to read and quote, and we will not fill the gap from a secondary source. If that changes, the row goes up.
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