D.C. Code § 19-1304.16
Modification to achieve settlor’s tax objectives.
Effective Mar 10, 2004Mar. 10, 2004, D.C. Law 15-104, § 2(b), 51 DCR 208
To achieve the 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.
History
Mar. 10, 2004, D.C. Law 15-104, § 2(b), 51 DCR 208
Editor's Notes
Uniform Law: This section is based upon § 416 of the Uniform Trust Code.