In some statutes, such as those in place in New York and Delaware, the power to invade the first trust and decant to a second trust is described as the exercise of a limited power of appointment.
In addition, most statutes direct the trustee to consider the intent of the settlor when deciding whether to decant or state positively that the new trust must carry forth the grantor's purpose.
Several states recognize a common law right to decant.
Some attorneys decant trusts to add or change investment advisers, alter a successor trustee sequence, or remove or appoint a corporate trustee.
An understanding of state fiduciary taxing regimes is necessary to appreciate the ability to decant a trust to a better state.