Nevada Revised Statutes Title 13. Guardianships; Conservatorships; Trusts § 163.025. Combining or dividing certain trusts

1. Except as otherwise provided by the terms of the trust instrument, a trustee may combine two or more trusts into a single trust or divide a trust into two or more separate trusts if the combination or division does not:

2. If the terms of the trust instrument do not expressly authorize the combination or division of trusts, then the combination or division of trusts must be made by court order or after giving notice of the proposed action and following the procedure set forth in NRS 164.725. The notice of the proposed action must include a summary of the anticipated tax consequences, if any, of the proposed combination or division.