(a) If exercise of the decanting power would be effective under sections 45a-545a to 45a-545cc, inclusive, except that the second-trust instrument in part does not comply with sections 45a-545a to 45a-545cc, inclusive, the exercise of the power is effective and the following rules apply with respect to the principal of the second trust attributable to the exercise of the power:(1) A provision in the second-trust instrument that is not permitted under sections 45a-545a to 45a-545cc, inclusive, is void to the extent necessary to comply with sections 45a-545a to 45a-545cc, inclusive.(2) A provision required by sections 45a-545a to 45a-545cc, inclusive, to be in the second-trust instrument that is not contained in the instrument is deemed to be included in the instrument to the extent necessary to comply with sections 45a-545a to 45a-545cc, inclusive.(b) If a trustee or other fiduciary of a second trust determines that subsection (a) of this section applies to a prior exercise of the decanting power, the fiduciary shall take corrective action consistent with the fiduciary's duties.(P.A. 24-104, S. 22.)History: P.A. 24-104 effective January 1, 2025. (a) If exercise of the decanting power would be effective under sections 45a-545a to 45a-545cc, inclusive, except that the second-trust instrument in part does not comply with sections 45a-545a to 45a-545cc, inclusive, the exercise of the power is effective and the following rules apply with respect to the principal of the second trust attributable to the exercise of the power:(1) A provision in the second-trust instrument that is not permitted under sections 45a-545a to 45a-545cc, inclusive, is void to the extent necessary to comply with sections 45a-545a to 45a-545cc, inclusive.(2) A provision required by sections 45a-545a to 45a-545cc, inclusive, to be in the second-trust instrument that is not contained in the instrument is deemed to be included in the instrument to the extent necessary to comply with sections 45a-545a to 45a-545cc, inclusive.(b) If a trustee or other fiduciary of a second trust determines that subsection (a) of this section applies to a prior exercise of the decanting power, the fiduciary shall take corrective action consistent with the fiduciary's duties.(P.A. 24-104, S. 22.)History: P.A. 24-104 effective January 1, 2025.
Connecticut Legal Code
§ 45a-545v
Connecticut Title 45a — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-545v· Version 2026