RSA 564-B:4-418 Trustee's Power to Decant Trust.

(a) Subject to the limitations provided in this section, a trustee has the power to decant a trust. The power to decant is the power to appoint some or all of the trust property of a trust ("first trust") to another trust ("second trust"). A trustee's power to decant is a power with respect to an administrative matter of the trust.
(a-1)(1) For purposes of this section, "second trust" means: (A) an irrevocable trust already in existence, whether created by the settlor of the first trust or a different settlor; (B) a trust that is a complete restatement of the first trust, which may be created by the authorized fiduciary of the first trust or another person as the nominal grantor; (C) the first trust as modified to create the second trust; or (D) a new trust created by the auth