(a) For purposes of the law of this state other than sections 45a-545a to 45a-545cc, inclusive, and subject to subsection (b) of this section, a settlor of a first trust is deemed to be the settlor 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 settlor intent with respect to a second trust, the intent of a settlor of the first trust, a settlor of the second trust and the authorized fiduciary may be considered.(P.A. 24-104, S. 25.)History: P.A. 24-104 effective January 1, 2025. (a) For purposes of the law of this state other than sections 45a-545a to 45a-545cc, inclusive, and subject to subsection (b) of this section, a settlor of a first trust is deemed to be the settlor 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 settlor intent with respect to a second trust, the intent of a settlor of the first trust, a settlor of the second trust and the authorized fiduciary may be considered.(P.A. 24-104, S. 25.)History: P.A. 24-104 effective January 1, 2025.
Connecticut Legal Code
§ 45a-545y
Connecticut Title 45a — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-545y· Version 2026