Statutes, codes, and regulations
District of Columbia Official Code
Division III - DECEDENTS' ESTATES AND FIDUCIARY RELATIONSTitle 19 - DESCENT, DISTRIBUTION, AND TRUSTSChapter 13 - UNIFORM TRUST CODE
Subchapter IV - CREATION, VALIDITY, MODIFICATION, AND TERMINATION OF TRUST
Section 19-1304.16 - Modification to achieve settlor's tax objectives

D.C. Code § 19-1304.16

Download
PDF
Current through codified legislation effective April 20, 2024
Section 19-1304.16 - 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.

D.C. Code § 19-1304.16

Mar. 10, 2004, D.C. Law 15-104, § 2(b), 51 DCR 208.

Uniform Law: This section is based upon § 416 of the Uniform Trust Code.