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.
CREDIT(S)
(Mar. 10, 2004, D.C. Law 15-104, § 2(b), 51 DCR 208.)
HISTORICAL AND STATUTORY NOTES
Legislative History of Laws
For Law 15-104, see notes following § 19-1301.01.
Uniform Law
This section is based upon § 416 of the Uniform Trust Code. See 7C, Uniform Laws Annotated, Master Edition, or ULA Database on Westlaw.