Need to distribute not required.

Neb. Rev. Stat. § 30-4521 — under DECEDENTS' ESTATES; PROTECTION OF PERSONS AND PROPERTY.

Neb. Rev. Stat. § 30-4521

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.