Tax and Non-Tax Aspects of Decanting Irrevocable Trusts - CLE, Continuing Legal Education - ALI
Tax and Non-Tax Aspects of Decanting Irrevocable Trusts
  • Thursday
  • October 17, 2013
  • 12:00 p.m. - 1:30 p.m. Eastern
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Available Online: | Coursebook

Why You Should Attend


Decanting an irrevocable trust (distributing property from one irrevocable trust to another) is an increasingly popular strategy among estate planners, yet many do not fully understand the income, gift, estate, and generation-skipping transfer (GST) tax consequences of decanting. And while a number of states have recently enacted decanting statutes, the Internal Revenue Service has still not issued formal guidance on decanting. Decanting, thus, is an area that has yet to be clearly delineated and refined.


If you advise trustees in your practice, you must attend this 90-minute CLE on decanting irrevocable trusts so that you can be thoroughly informed as to the issues, strategies, and best practices of restructuring otherwise irrevocable trusts to accomplish a variety of tax and non-tax objectives for your clients.

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What You Will Learn

Expert faculty will discuss the practical and jurisdictional issues in decanting, including:

principal circumstances in which decanting is an appropriate strategy

using decanting to avoid or resolve trust disputes among trust beneficiaries

alternatives where decanting is not an available option

tax consequences of decanting based upon the most recent compelling commentaries submitted to the IRS

decanting trusts from high income tax states to low - or no-income tax states

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Who Should Attend

This accredited continuing legal education program from ALI CLE is designed for attorneys who practice tax and estate planning law.

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Planning Chair

Nancy G. Henderson, Henderson Caverly Pum & Charney LLP, San Diego

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Kristin E. Caverly, Henderson Caverly Pum & Charney LLP, San Diego

William R. Burford, Executive Director, J.P. Morgan, Los Angeles

Michael M. Gordon, Gordon, Fournaris & Mammarella, P.A., Wilmington, Delaware

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Program Schedule

All Times Eastern

       12:00 p.m.   Program Begins

         1:30 p.m.   Adjournment


Total 60-minute hours of instruction: 1.5 hours; total 50-minute hours: 1.8 hours.

Level of Instruction: Intermediate to Advanced

Click Here for MCLE Credit Information

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Here's what registrants have said about this course:
"Well organized. good balance of state law and federal tax law discussion."


"Very good program.......informative. Michael Gordon did a great job."


"Very good program. Organization good and the presentation was quite clear."


"Very informative program without being long-winded."


"I very much enjoyed the program and how prepared the instructors were."




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Eastern 12:00 pm – 1:30 pm
Central 11:00 am – 12:30 pm
Mountain 10:00 am – 11:30 am
Pacific & Arizona 9:00 am – 10:30 am
Alaska 8:00 am – 9:30 am
Hawaii 6:00 am – 7:30 am

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Course Details

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