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If decanting makes sense, pay careful attention to the statutory requirements under which the decanting is achieved. Planning for the inevitable of aging is emotionally difficult to face.One common restriction on decanting is not adding new beneficiaries, as confirmed in a recent case. Practical steps such as consolidating assets, organizing and computerizing records, involving children or others who will serve in fiduciary capacities so that they are aware of their roles, and more, is essential.The Practical Planner is a bi-monthly electronic (or if you prefer, paper) sophisticated planning newsletter that provides practical and creative ideas to address estate, tax, business, personal, financial, and asset protection planning.

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For example, one technique is to give someone a general power of appointment over a trust.

That means they will be given the right to designate who will receive the assets of the trust. While layers of limitations can be placed on such powers they do bring increased layers of complexity.

Campfire Estate Planning Chat Newsletter Word Template Single Spaced Times Roman New 10 point bold MONTH YEAR: Lead Article: 1 ¾ pages [2nd page about 45 lines] [Category: Lead Article Title: Things to think about Summary: Summer at the beach, barbeques, flying kites and S’mores.

What you need to keep the young ones smiling is some good estate planning chatter.

There are also a host of modifications or precautions you can consider: defer your right to receive any distributions for 10 years (the bankruptcy laws permit a trustee in bankruptcy to set aside transfers to self-settled trusts with 10 years); instead of having yourself listed as a beneficiary let a trusted person acting in a non-fiduciary capacity (i.e., not a trustee or trust protector) have the power to appoint descendants of your grandparents.

Thus, you are not a beneficiary when the trust is created, so arguably the trust is not a self-settled trust.

Another common basis maximizing technique is to borrow money on appreciated assets and gift the borrowed funds away.

This is particular useful to avoid tax in a decoupled state that has no gift tax (e.g., New Jersey).

Should years in the future you need access to trust funds the trusted person might add you as a beneficiary. This creates interesting planning opportunities, but it might also create a new risk for trustees.


  1. She may be married and just curious to see what's out there, or whatever. - I'd log in one day and the account would be deleted. Get over it, she has a life in the real world, she probably met someone. Good god, you're right, there are some weirdos online.

  2. Before we start you might want to be absolutely sure that you don't need Flash. Hopefully Channel 4 will soon update its content to use HTML5.

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