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Decanting is a technique that permits a trustee to make certain modifications to an irrevocable trust. While a few states permit decanting under the common law, about half of the states have adopted decanting statutes. The state decanting statutes define who may decant, the circumstances under which decanting is permitted, the changes that can be made by decanting and changes that cannot be made by decanting. The following summaries provide a summary comparison of the different decanting statutes.
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