| http://www.w3.org/ns/prov#value | - Decanting a trust is a mechanism by which the trustee of an irrevocable trust, known as the ???distributing trust,??? transfers assets to another irrevocable trust, known as the ???receiving trust.??? The ability of a trustee to make this distribution exists, depending on the jurisdiction, by a statutory power, a common law power or a power in the trust instrument to make such a distribution, or b
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