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.
D.C. Code § 19-1304.16
Modification to achieve settlor’s tax objectives
Known as the Uniform Trust Code
The act spans §§ 19–19 (95 sections).
Mar. 10, 2004, D.C
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.