11. Trustees Do Not Require Court Approval To Decant a Trust. Estates, Powers and Trust Law (EPTL) §10-6.6 permits "decanting," which allows the trustee of an otherwise irrevocable trust to transfer trust assets into a new trust with different terms. Matter of Seliger, N.Y.L.J., Dec. 27, 2021, at p. 17 (Sur. Ct., Westchester Co.) is a useful reminder and recap of the factors required to effect a decanting under the statute.