An authorized fiduciary may exercise the decanting power whether or not under the first trust’s discretionary distribution standard the fiduciary would have made or could have been compelled to make a discretionary distribution of principal at the time of the exercise.
W. Va. Code § 44D-8B-21
Need to distribute not required
Known as the West Virginia Uniform Trust Decanting Act
The act spans §§ 44D-8B-1 to 44D-8B-9 (31 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.