§ 36C-4-416. Modification to achieve settlor's tax objectives.
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§ 36C-4-416. Modification to achieve settlor's tax objectives.
To achieve a settlor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor's probable intention. The court may provide that the modification has retroactive effect. (2005-192, s. 2; 2006-259, s. 13(g).)