Statutes > District of Columbia Statutes > Division III - Decendents' Estates and Fiduciary Relations (TITLE 18 to TITLE 21) > TITLE 19 - DESCENT, DISTRIBUTION, AND TRUSTS (Chapter 1 to Chapter 15) > Chapter 13 - Uniform Trust Code (Subchapter I to Subchapter XI) > Subchapter IV - Creation, Validity, Modification, and Termination of Trust (Section 19-1304.01 to Section 19-1304.18) > Section 19-1304.16 - Modification to achieve settlor's tax objectives

Section 19-1304.16 - Modification to achieve settlor's tax objectives

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.

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.

Current through September 13, 2012