Need to distribute not required

Wis. Stat. § 701.1321
in effect
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An authorized fiduciary may exercise the decanting power whether or not under the first trust’s discretionary distribution standard the fiduciary would have made or could have been compelled to make a discretionary distribution of principal at the time of the exercise.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/701.1321Fetched: 10/7/2026