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.
N.H. Rev. Stat. Ann. § 564-B:4-416
Modification to Achieve Settlor's Tax Objectives
Known as the New Hampshire Trust Code
The act spans §§ 564-B:10-1001 to 564-B:9-907 (130 sections).
Source. 2004, 130:1, eff
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.