Decanting is a common estate planning technique which enables one to amend an irrevocable trust. This presentation provides a synopsis of trust decantings and underscores issues related to tax matters which one should consider when decanting a trust. This presentation was co-authored by our President, Cynthia D.M. Brown, Meryl G. Finkelstein, Todd A. Flubacher, and Michael M. Gordon.
Download the full presentation by clicking the following hyperlink: Tax Consequences of Decanting