Trust Decanting Statutes

Federal & State Law Editorial TeamLast reviewed: April 2026

Whether the state has codified the trustee's power to decant a trust into a new instrument, plus notice and consent requirements.

50 States3 data columnsLast updated: May 2026

Click any column header to sort ascending or descending. Click again to reverse, and a third time to reset.

State	Statute	Trustee Notice	Beneficiary Consent
Alabama	Yes (2018)	Yes	No
Alaska	Yes (1998)	Yes	No
Arizona	Yes (2017)	Yes	No
Arkansas	No	—	—
California	Yes (2018)	Yes	No
Colorado	Yes (2016)	Yes	No
Connecticut	Yes (2019)	Yes	No
Delaware	Yes (2003)	Yes	No
Florida	Yes (2007)	Yes	No
Georgia	Yes (2018)	Yes	No
Hawaii	Yes (2018)	Yes	No
Idaho	No	—	—
Illinois	Yes (2013)	Yes	No
Indiana	Yes (2010)	Yes	No
Iowa	Yes (2018)	Yes	No
Kansas	Yes (2017)	Yes	No
Kentucky	Yes (2012)	Yes	No
Louisiana	No	—	—
Maine	No	—	—
Maryland	No	—	—
Massachusetts	No	—	—
Michigan	Yes (2012)	Yes	No
Minnesota	Yes (2016)	Yes	No
Mississippi	No	—	—
Missouri	Yes (2011)	Yes	No
Montana	No	—	—
Nebraska	Yes (2019)	Yes	No
Nevada	Yes (2009)	Yes	No
New Hampshire	Yes (2008)	Yes	No
New Jersey	Yes (2018)	Yes	No
New Mexico	Yes (2016)	Yes	No
New York	Yes (1992)	Yes	No
North Carolina	Yes (2009)	Yes	No
North Dakota	Yes (2015)	Yes	No
Ohio	Yes (2012)	Yes	No
Oklahoma	No	—	—
Oregon	No	—	—
Pennsylvania	Yes (2018)	Yes	No
Rhode Island	Yes (2012)	Yes	No
South Carolina	Yes (2014)	Yes	No
South Dakota	Yes (2007)	Yes	No
Tennessee	Yes (2004)	Yes	No
Texas	Yes (2013)	Yes	No
Utah	No	—	—
Vermont	Yes (2018)	Yes	No
Virginia	Yes (2012)	Yes	No
Washington	Yes (2013)	Yes	No
West Virginia	No	—	—
Wisconsin	Yes (2013)	Yes	No
Wyoming	Yes (2013)	Yes	No
District of Columbia	No	—	—

Even without a statute, common-law decanting may be available; always consult tax counsel for IRS Rev. Rul. 2011-101 and gift-tax implications.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.