By Steven J. Oshins, J.D., AEP (Distinguished) Nationally renowned asset protection and estate tax planning attorney, Steven J. Oshins has developed the 2nd Annual Trust Decanting State Rankings Chart to serve as a single page guide to various states’ differences among their decanting statutes. The states are ranked based on the ease of use and amount of flexibility provided by their statutes, not based on the public policy issues that may exist based on one’s opinion that the statutes give the trustee too much flexibility. For more information about this subject, please see his newsletter article entitled, “Top 10 Reasons to Decant an Irrevocable Trust” and listen to his 60-minute presentation entitled, “Decanting an Irrevocable Trust: The Ultimate ‘Do-Over’”, co-presented with CPA, Robert S. Keebler.

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