Decanting

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Last Updated: Aug 5, 2026

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Decanting, appropriately referred to as a “do over,” is essentially distributing assets from an irrevocable trust to a new trust with different, and presumably more desirable and flexible terms, leaving the unwanted terms in the original trust and not binding on the assets.

Many states do not have a decanting statute and not all states have equal decanting statutes..

Common Reasons for Decanting

Change the administrative terms of the trust to ensure the trust provides the proper tools to its fiduciaries for the best management of the trust:

Improve the trust’s governance structure
Improve tax provisions
Save state income taxes
Add flexibility regarding appointment of trustees and other fiduciaries
Add a Trust Protector
Change the governing law applicable to the trust
Change the distribution provisions of the trust
Modernize an outdated trust agreement

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Modern estate planning continues to evolve alongside trust law, tax strategy, wealth management, and family governance. Our articles explore the ideas shaping sophisticated estate planning, providing thoughtful analysis of the legal structures and planning philosophies that preserve wealth across generations.