§ 14-622

(a) A settlor of a first trust is deemed to be the settlor of the second trust with respect to any portion of the principal of the first trust subject to the exercise of the decanting power.

(b) In determining settlor intent with respect to a second trust, a court may consider the intent of:

(1) A settlor of the first trust;

(2) A settlor of the second trust; and

(3) An authorized fiduciary.