Trust Decanting


Trust decanting is a nonjudicial method for modifying an irrevocable trust. The technique has gained wide currency in the past several years, and more than ten states have enacted legislation on the subject. Common law support for the technique of trust decanting is uncertain in many states. This Drafting Committee will draft an act on trust decanting, as a free-standing act or as an amendment to the Uniform Trust Code (or both), and also will monitor the effort of the Internal Revenue Service and the Department of Treasury to draft and promulgate guidance on the tax treatment of trust decanting.

Committee Members

Mary (Molly) M. Ackerly Member
Turney P. Berry Member
David J. Clark Member
David M. English Member
Marc S. Feinstein Member
Bradley Myers Member
Mark H. Ramsey Member
Robert H. Sitkoff Member
Suzanne Brown Walsh Member
Pamela Winston Bertani Division B Chair Member
Susan T. Bart Reporter
Amy Erenrich Heller ABA Advisor
Liza Karsai Executive Director
Benjamin Orzeske Staff Liaison