When you of think decanting, you think of wine when you transfer the contents of a wine bottle into another receptable before serving which makes the wine taste better. In the estate and trust area, the term refers to transferring assets from one irrevocable trust to another trust. Many other states had statutes permitting decanting under certain circumstances, and as of January 1, 2013 Illinois has its own statute. Heather McPherson has written an article entitled “Pour Me Another Trust” which was published in the November issue of the Illinois State Bar Association’s Elder Law Section Newsletter. The article describes the circumstances where decanting would be beneficial, and how it is actually done. This is just another tool that experienced estate planners can use to be sure that the intentions of their clients are carried out by their estate planning documents. As Heather states in the article “Decanting is a great tool for practitioners to use in one’s estate, trust, and elder law practice, because it allows trusts that could otherwise not be changed to be rewritten to adjust to changed circumstances, as well as for corrections to trusts that were poorly drafted.”