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Nebraska Uniform Trust Decanting Act: A New Trust Modification Tool

Nebraska CPA
November/December 2020

On August 15, 2020, Gov. Pete Ricketts signed LB 808 into law, introducing the Uniform Trust Decanting Act (UTDA) to Nebraska, with an effective date of November 13, 2020. Nebraska now becomes the 10th state in the union to enact the UTDA, and one of 31 states to enact specific legislation relating to trust decanting.

With local decanting legislation now on the books, Alex Wolf, Tony DeLuca, and Nick O'Brien provide insight on the potential uses, benefits, and risks of decanting in the article linked below.

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