{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-779.8.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-779.8.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-779.8.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-779.8.html"}],"law_id":79506,"edition_id":1,"section_id":79506,"structure_id":13034,"section_number":"64.2-779.8","catch_line":"Decanting power under expanded distributive discretion","history":"2017, c. 592.","full_text":"A\n\nAs used in this section:\n\t\t\t“Noncontingent right” means a right that is not subject to the exercise of discretion or the occurrence of a specified event that is not certain to occur. “Noncontingent right” does not include a right held by a beneficiary if any person has discretion to distribute property subject to the right to any person other than the beneficiary or the beneficiary’s estate.\n\t\t\t“Presumptive remainder beneficiary” means a qualified beneficiary other than a current beneficiary.\n\t\t\t“Successor beneficiary” means a beneficiary that is not a qualified beneficiary on the date the beneficiary’s qualification is determined. “Successor beneficiary” does not include a person that is a beneficiary only because the person holds a nongeneral power of appointment.\n\t\t\t“Vested interest” means:1\n\nA right to a mandatory distribution that is a noncontingent right as of the date of the exercise of the decanting power;2\n\nA current and noncontingent right, annually or more frequently, to a mandatory distribution of income, a specified dollar amount, or a percentage of value of some or all of the trust property;3\n\nA current and noncontingent right, annually or more frequently, to withdraw income, a specified dollar amount, or a percentage of value of some or all of the trust property;4\n\nA presently exercisable general power of appointment; or5\n\nA right to receive an ascertainable part of the trust property on the trust’s termination that is not subject to the exercise of discretion or to the occurrence of a specified event that is not certain to occur.B\n\nSubject to subsection C and § 64.2-779.11, an authorized fiduciary that has expanded distributive discretion over the income or principal of a first trust for the benefit of one or more current beneficiaries may exercise the decanting power over the income or principal of the first trust.C\n\nSubject to \u00a7 64.2-779.10, in an exercise of the decanting power under this section, a second trust may not:1\n\nInclude as a current beneficiary a person that is not a current beneficiary of the first trust, except as otherwise provided in subsection D;2\n\nInclude as a presumptive remainder beneficiary or successor beneficiary a person that is not a current beneficiary, presumptive remainder beneficiary, or successor beneficiary of the first trust, except as otherwise provided in subsection D; or3\n\nReduce or eliminate a vested interest.D\n\nSubject to subdivision C 3 and \u00a7 64.2-779.11, in an exercise of the decanting power under this section, a second trust may be a trust created or administered under the law of any jurisdiction and may:1\n\nRetain a power of appointment granted in the first trust;2\n\nOmit a power of appointment granted in the first trust, other than a presently exercisable general power of appointment;3\n\nCreate or modify a power of appointment if the powerholder is a current beneficiary of the first trust and the authorized fiduciary has expanded distributive discretion to distribute principal to the beneficiary; and4\n\nCreate or modify a power of appointment if the powerholder is a presumptive remainder beneficiary or successor beneficiary of the first trust, but the exercise of the power may take effect only after the powerholder becomes, or would have become if then living, a current beneficiary.E\n\nA power of appointment described in subdivisions D 1 through 4 may be general or nongeneral. The class of permissible appointees in favor of which the power may be exercised may be broader than or different from the beneficiaries of the first trust.F\n\nIf an authorized fiduciary has expanded distributive discretion over part but not all of the income or principal of a first trust, the fiduciary may exercise the decanting power under this section over that part of the income or principal over which the authorized fiduciary has expanded distributive discretion.","order_by":null,"text":{"0":{"id":284866,"text":"As used in this section:\n\t\t\t“Noncontingent right” means a right that is not subject to the exercise of discretion or the occurrence of a specified event that is not certain to occur. “Noncontingent right” does not include a right held by a beneficiary if any person has discretion to distribute property subject to the right to any person other than the beneficiary or the beneficiary’s estate.\n\t\t\t“Presumptive remainder beneficiary” means a qualified beneficiary other than a current beneficiary.\n\t\t\t“Successor beneficiary” means a beneficiary that is not a qualified beneficiary on the date the beneficiary’s qualification is determined. “Successor beneficiary” does not include a person that is a beneficiary only because the person holds a nongeneral power of appointment.\n\t\t\t“Vested interest” means:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":284867,"text":"A right to a mandatory distribution that is a noncontingent right as of the date of the exercise of the decanting power;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":284868,"text":"A current and noncontingent right, annually or more frequently, to a mandatory distribution of income, a specified dollar amount, or a percentage of value of some or all of the trust property;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":284869,"text":"A current and noncontingent right, annually or more frequently, to withdraw income, a specified dollar amount, or a percentage of value of some or all of the trust property;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":284870,"text":"A presently exercisable general power of appointment; or","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":284871,"text":"A right to receive an ascertainable part of the trust property on the trust’s termination that is not subject to the exercise of discretion or to the occurrence of a specified event that is not certain to occur.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"B"},"6":{"id":284872,"text":"Subject to subsection C and § 64.2-779.11, an authorized fiduciary that has expanded distributive discretion over the income or principal of a first trust for the benefit of one or more current beneficiaries may exercise the decanting power over the income or principal of the first trust.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A5","next_prefix":"C"},"7":{"id":284873,"text":"Subject to \u00a7 64.2-779.10, in an exercise of the decanting power under this section, a second trust may not:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"8":{"id":284874,"text":"Include as a current beneficiary a person that is not a current beneficiary of the first trust, except as otherwise provided in subsection D;","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"9":{"id":284875,"text":"Include as a presumptive remainder beneficiary or successor beneficiary a person that is not a current beneficiary, presumptive remainder beneficiary, or successor beneficiary of the first trust, except as otherwise provided in subsection D; or","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"10":{"id":284876,"text":"Reduce or eliminate a vested interest.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"D"},"11":{"id":284877,"text":"Subject to subdivision C 3 and \u00a7 64.2-779.11, in an exercise of the decanting power under this section, a second trust may be a trust created or administered under the law of any jurisdiction and may:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C3","next_prefix":"D1"},"12":{"id":284878,"text":"Retain a power of appointment granted in the first trust;","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"13":{"id":284879,"text":"Omit a power of appointment granted in the first trust, other than a presently exercisable general power of appointment;","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"D3"},"14":{"id":284880,"text":"Create or modify a power of appointment if the powerholder is a current beneficiary of the first trust and the authorized fiduciary has expanded distributive discretion to distribute principal to the beneficiary; and","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"D4"},"15":{"id":284881,"text":"Create or modify a power of appointment if the powerholder is a presumptive remainder beneficiary or successor beneficiary of the first trust, but the exercise of the power may take effect only after the powerholder becomes, or would have become if then living, a current beneficiary.","type":"section","prefixes":["D","4"],"prefix":"4","entire_prefix":"D4","prefix_anchor":"D4","level":2,"prior_prefix":"D3","next_prefix":"E"},"16":{"id":284882,"text":"A power of appointment described in subdivisions D 1 through 4 may be general or nongeneral. The class of permissible appointees in favor of which the power may be exercised may be broader than or different from the beneficiaries of the first trust.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D4","next_prefix":"F"},"17":{"id":284883,"text":"If an authorized fiduciary has expanded distributive discretion over part but not all of the income or principal of a first trust, the fiduciary may exercise the decanting power under this section over that part of the income or principal over which the authorized fiduciary has expanded distributive discretion.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":13034,"edition_id":1,"name":"Uniform Trust Decanting Act","identifier":"8.1","label":"article","depth":4,"order_by":1,"parent_id":12725,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":274529,"object_type":"structure","relational_id":13034,"identifier":"8.1","token":"64.2\/III\/7\/8.1","url":"\/64.2\/III\/7\/8.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12725,"edition_id":1,"name":"Uniform Trust Code","identifier":"7","label":"chapter","depth":3,"order_by":1,"parent_id":12724,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":274107,"object_type":"structure","relational_id":12725,"identifier":"7","token":"64.2\/III\/7","url":"\/64.2\/III\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12724,"edition_id":1,"name":"Trusts","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12723,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":273811,"object_type":"structure","relational_id":12724,"identifier":"III","token":"64.2\/III","url":"\/64.2\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12723,"edition_id":1,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":272781,"object_type":"structure","relational_id":12723,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69107,"structure_id":13034,"section_number":"64.2-779.1","catch_line":"Scope","url":"\/64.2-779.1\/","token":"64.2\/III\/7\/8.1\/64.2-779.1","metadata":false},{"id":60630,"structure_id":13034,"section_number":"64.2-779.10","catch_line":"Trust for beneficiary with 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This law was first created in 2017. The record of its establishment is cataloged in chapter 592<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":60630,"section_number":"64.2-779.10","catch_line":"Trust for beneficiary with disability","order_by":null,"url":"\/64.2-779.10\/"},{"id":55584,"section_number":"64.2-779.16","catch_line":"Tax-related provisions","order_by":null,"url":"\/64.2-779.16\/"}],"refers_to":[{"id":60630,"section_number":"64.2-779.10","catch_line":"Trust for beneficiary with disability","order_by":null,"url":"\/64.2-779.10\/"},{"id":76498,"section_number":"64.2-779.11","catch_line":"Protection of charitable interest","order_by":null,"url":"\/64.2-779.11\/"}],"permalink":{"id":274623,"object_type":"law","relational_id":79506,"identifier":"64.2-779.8","token":"64.2\/III\/7\/8.1\/64.2-779.8","url":"\/64.2-779.8\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-779.8\/","token":"64.2\/III\/7\/8.1\/64.2-779.8","dublin_core":{"Title":"Decanting power under expanded distributive discretion","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-779.8","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section:\n\t\t\t“Noncontingent right<\/span>” means a right that is not subject to the exercise of discretion or the occurrence of a specified event that is not certain to occur. “Noncontingent right<\/span>” does not include a right held by a beneficiary if any person<\/span> has discretion to distribute property<\/span> subject to the right to any person<\/span> other than the beneficiary or the beneficiary’s estate.\n\t\t\t“Presumptive remainder beneficiary<\/span>” means a qualified beneficiary<\/span> other than a current beneficiary<\/span>.\n\t\t\t“Successor beneficiary<\/span>” means a beneficiary that is not a qualified beneficiary<\/span> on the date the beneficiary’s qualification is determined. “Successor beneficiary<\/span>” does not include a person<\/span> that is a beneficiary only because the person<\/span> holds a nongeneral power of appointment<\/span>.\n\t\t\t“Vested interest” means: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A right to a mandatory distribution that is a noncontingent right<\/span> as of the date of the exercise of the decanting power<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A current and noncontingent right<\/span>, annually or more frequently, to a mandatory distribution of income, a specified dollar amount, or a percentage of value<\/span> of some or all of the trust property<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> A current and noncontingent right<\/span>, annually or more frequently, to withdraw income, a specified dollar amount, or a percentage of value<\/span> of some or all of the trust property<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> A presently exercisable general power of appointment<\/span><\/span>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> A right to receive an ascertainable part of the trust property<\/span> on the trust’s termination that is not subject to the exercise of discretion or to the occurrence of a specified event that is not certain to occur. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Subject to subsection C and § 64.2-779.11<\/a>, an authorized fiduciary<\/span> that has expanded distributive discretion<\/span> over the income or principal of a first trust<\/span> for the benefit of one or more current beneficiaries may exercise the decanting power<\/span> over the income or principal of the first trust<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Subject to \u00a7 64.2-779.10<\/a>, in an exercise of the decanting power<\/span> under this section, a second trust<\/span> may not: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Include as a current beneficiary<\/span> a person<\/span> that is not a current beneficiary<\/span> of the first trust<\/span>, except as otherwise provided in subsection D; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Include as a presumptive remainder beneficiary<\/span> or successor beneficiary<\/span> a person<\/span> that is not a current beneficiary<\/span>, presumptive remainder beneficiary<\/span>, or successor beneficiary<\/span> of the first trust<\/span>, except as otherwise provided in subsection D; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Reduce or eliminate a vested interest. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Subject to subdivision C 3 and \u00a7 64.2-779.11<\/a>, in an exercise of the decanting power<\/span> under this section, a second trust<\/span> may be a trust created or administered under the law<\/span> of any jurisdiction<\/span> and may: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Retain a power of appointment<\/span> granted in the first trust<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Omit a power of appointment<\/span> granted in the first trust<\/span>, other than a presently exercisable general power of appointment<\/span><\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Create or modify a power of appointment<\/span> if the powerholder<\/span> is a current beneficiary<\/span> of the first trust<\/span> and the authorized fiduciary<\/span> has expanded distributive discretion<\/span> to distribute principal to the beneficiary; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Create or modify a power of appointment<\/span> if the powerholder<\/span> is a presumptive remainder beneficiary<\/span> or successor beneficiary<\/span> of the first trust<\/span>, but the exercise of the power may take effect only after the powerholder<\/span> becomes, or would have become if then living, a current beneficiary<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> A power of appointment<\/span> described in subdivisions D 1 through 4 may be general or nongeneral. The class of permissible appointees in favor of which the power may be exercised may be broader than or different from the beneficiaries of the first trust<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> If an authorized fiduciary<\/span> has expanded distributive discretion<\/span> over part but not all of the income or principal of a first trust<\/span>, the fiduciary may exercise the decanting power<\/span> under this section over that part of the income or principal over which the authorized fiduciary<\/span> has expanded distributive discretion<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDECANTING POWER UNDER EXPANDED DISTRIBUTIVE DISCRETION (\u00a7 64.2-779.8)\n\nA. As used in this section:\n\t\t\t“Noncontingent right” means a right that is not subject to the\nexercise of discretion or the occurrence of a specified event that is not\ncertain to occur. “Noncontingent right” does not include a right\nheld by a beneficiary if any person has discretion to distribute property\nsubject to the right to any person other than the beneficiary or the\nbeneficiary’s estate.\n\t\t\t“Presumptive remainder beneficiary” means a qualified beneficiary\nother than a current beneficiary.\n\t\t\t“Successor beneficiary” means a beneficiary that is not a\nqualified beneficiary on the date the beneficiary’s qualification is\ndetermined. “Successor beneficiary” does not include a person that\nis a beneficiary only because the person holds a nongeneral power of\nappointment.\n\t\t\t“Vested interest” means:\n\n 1. A right to a mandatory distribution that is a noncontingent right as of the\n date of the exercise of the decanting power;\n\n 2. A current and noncontingent right, annually or more frequently, to a\n mandatory distribution of income, a specified dollar amount, or a percentage\n of value of some or all of the trust property;\n\n 3. A current and noncontingent right, annually or more frequently, to withdraw\n income, a specified dollar amount, or a percentage of value of some or all of\n the trust property;\n\n 4. A presently exercisable general power of appointment; or\n\n 5. A right to receive an ascertainable part of the trust property on the\n trust’s termination that is not subject to the exercise of discretion or\n to the occurrence of a specified event that is not certain to occur.\n\nB. Subject to subsection C and § 64.2-779.11, an authorized fiduciary that\nhas expanded distributive discretion over the income or principal of a first\ntrust for the benefit of one or more current beneficiaries may exercise the\ndecanting power over the income or principal of the first trust.\n\nC. Subject to \u00a7 64.2-779.10, in an exercise of the decanting power under this\nsection, a second trust may not:\n\n 1. Include as a current beneficiary a person that is not a current beneficiary\n of the first trust, except as otherwise provided in subsection D;\n\n 2. Include as a presumptive remainder beneficiary or successor beneficiary a\n person that is not a current beneficiary, presumptive remainder beneficiary,\n or successor beneficiary of the first trust, except as otherwise provided in\n subsection D; or\n\n 3. Reduce or eliminate a vested interest.\n\nD. Subject to subdivision C 3 and \u00a7 64.2-779.11, in an exercise of the\ndecanting power under this section, a second trust may be a trust created or\nadministered under the law of any jurisdiction and may:\n\n 1. Retain a power of appointment granted in the first trust;\n\n 2. Omit a power of appointment granted in the first trust, other than a\n presently exercisable general power of appointment;\n\n 3. Create or modify a power of appointment if the powerholder is a current\n beneficiary of the first trust and the authorized fiduciary has expanded\n distributive discretion to distribute principal to the beneficiary; and\n\n 4. Create or modify a power of appointment if the powerholder is a presumptive\n remainder beneficiary or successor beneficiary of the first trust, but the\n exercise of the power may take effect only after the powerholder becomes, or\n would have become if then living, a current beneficiary.\n\nE. A power of appointment described in subdivisions D 1 through 4 may be general\nor nongeneral. The class of permissible appointees in favor of which the power\nmay be exercised may be broader than or different from the beneficiaries of the\nfirst trust.\n\nF. If an authorized fiduciary has expanded distributive discretion over part but\nnot all of the income or principal of a first trust, the fiduciary may exercise\nthe decanting power under this section over that part of the income or principal\nover which the authorized fiduciary has expanded distributive discretion.\n\nHISTORY: 2017, c. 592.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}