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§ 19-1304.16Title 19

Modification to achieve settlor’s tax objectives.

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.

Annotations

Mar. 10, 2004, D.C. Law 15-104, § 2(b), 51 DCR 208
Uniform Law: This section is based upon § 416 of the Uniform Trust Code.
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Sourced from the DC Council Open Law Library (public domain).

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