Tag Archives: eptl 10-6.6

Modifying or “Decanting” Irrevocable Trusts: New York’s Decanting Statute Annotated

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New York’s Revised Decanting Statute Under EPTL §10-6.6

View Article in PDF:  New York’s Revised Decanting Statute Under EPTL §10-6-6 ESTATE PLANNING MEMORANDUM DATE:    October 10, 2012 RE:        New York’s Revised Decanting Statute Under EPTL §10-6-6 Under the Uniform Trust Code and EPTL §10-6.6, a noncharitable irrevocable … Continue reading

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Tax and Non-Tax Issues Involving Irrevocable Trusts

View Article in PDF in Tax News & Comment — October 2012 TAX AND NON-TAX ISSUES INVOLVING IRREVOCABLE TRUSTS I.    Introduction Prior to the Statute of Wills, enacted by Parliament in 1540, it was impossible for a landowner to devise … Continue reading

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