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State Statutes Permitting Trustees to Decant Discretionary Trusts
September 14, 2004 Full PDF
Alan Halperin and Michelle Wandler's commentary piece "State Statutes Permitting Trustees to Decant Discretionary Trusts," is featured in the September 2004 "Insights & Commentary" section on BNA's Tax Management site. The piece explores the different state decanting statutes and highlights issues to consider in drafting a trust pour-over statute, providing state legislators valuable information as they contemplate enacting a decanting statute.