2022 West Virginia Code
Chapter 44D. Uniform Trust Code
Article 8B. West Virginia Uniform Trust Decanting Act
§44D-8B-10. Formalities

Universal Citation: WV Code § 44D-8B-10 (2022)

An exercise of the decanting power must be made in a record signed by an authorized fiduciary. The signed record must, directly or by reference to the notice required by 44D-8B-7 of this code, identify the first trust and the second trust or trusts and state the property of the first trust being distributed to each second trust and the property, if any, that remains in the first trust.

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