Modification to achieve settlor’s tax objectives

  1. Law
  2. District of Columbia Code
  3. Descent, Distribution, and Trusts. [Enacted title]
  4. Uniform Trust Code
  5. Creation, Validity, Modification, and Termination of Trust
  6. Modification to achieve settlor’s tax objectives

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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.

(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.


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