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Planning for Non-US Trusts Using State Decanting Laws

  • picture of Jennie Cherry
    Jennie Cherry
  • picture of Rashad Wareh
    Rashad Wareh

Significant planning opportunities now exist for both US and non-US trusts using state decanting laws. Several more states have recently introduced or enacted decanting legislation. The US Treasury Department and the Internal Revenue Service (IRS) released Notice 2011-101 on December 20 2011 requesting comments regarding the tax consequences of decanting. July 19, 2012. Download