(416) Modification to achieve settlor's tax objectives

N.D. Cent. Code § 59-12-16
in effect
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59-12-16. (416) 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t59c12.pdf#nameddest=59-12-16Fetched: 10/16/2026

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