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News 11 Oct. 2017
Curtis partner Michael S. Schwartz has co-authored an article on a recent New York case involving the “decanting” of a trust.
“Decanting” has become an increasingly popular technique that may be available to a trustee to effectively modify an otherwise irrevocable trust. The article (entitled “Who Needs a Decanting Statute?”) analyzes the recent In re Hoppenstein decision in which the New York County Surrogate’s Court allowed a trust decanting that didn’t meet all of the requirements for a statutory decanting under New York law. As discussed in more detail in the article, the results of this case potentially open the door for trustees of many trusts to side-step the requirements of the New York decanting statute, thus perhaps reducing its relevance. The article appears in the Fall 2017 edition of the Trusts and Estates Law Section Journal, which is published by the New York State Bar Association. Mr. Schwartz serves as the Chair of the Estate and Trust Administration Committee of the New York State Bar Association Trusts and Estates Law Section.
To read the full article, please click here.
Trusts and Estates
Michael S. Schwartz