(enactment of decanting statute which allows a trustee to exercise discretionary distribution power by appointing trust principal or income to the trustee of a second trust that may have different terms; beneficiaries of second trust must include only beneficiaries of original trust; when trustee's power to distribute income and principal is subject to ascertainable standard, distributions from second trust must be limited by same ascertainable standard and such distribution power must be exercisable in favor of same current beneficiaries, unless court approves otherwise, with exception made for distributions to special needs trust).