(a) For purposes of law of this state other than this article and subject to subsection (b) of this section, a grantor of a first trust is considered to be the grantor of the second trust with respect to the portion of the principal of the first trust subject to the exercise of the decanting power.
(b) In determining grantor intent with respect to a second trust, the intent of a grantor of the first trust, a grantor of the second trust, and the authorized fiduciary may be considered.
Structure West Virginia Code
Chapter 44D. Uniform Trust Code
Article 8B. West Virginia Uniform Trust Decanting Act
§44D-8B-5. Application; Governing Law
§44D-8B-6. Reasonable Reliance
§44D-8B-7. Notice; Exercise of Decanting Power
§44D-8B-11. Decanting Power Under Expanded Distributive Discretion
§44D-8B-12. Decanting Power Under Limited Distributive Discretion
§44D-8B-13. Trust for Beneficiary With Disability
§44D-8B-14. Protection of Charitable Interest
§44D-8B-15. Trust Limitation on Decanting
§44D-8B-16. Change in Compensation
§44D-8B-17. Relief From Liability and Indemnification
§44D-8B-18. Removal or Replacement of Authorized Fiduciary
§44D-8B-19. Tax-Related Limitations
§44D-8B-20. Duration of Second Trust
§44D-8B-21. Need to Distribute Not Required
§44D-8B-23. Trust for Care of Animal
§44D-8B-24. Terms of Second Trust
§44D-8B-26. Later-Discovered Property
§44D-8B-28. Uniformity of Application and Construction
§44D-8B-29. Relation to Electronic Signatures in Global and National Commerce Act