P.R. Laws tit. 32, § 3352r
The trustee has the power to deviate from the terms of the trust upon authorization of the court, in the following cases:
(a) If, compliance therewith, because of circumstances not known to or anticipated by the trustor, would defeat or substantially impair accomplishment of trust purposes, in which case, the court may direct or permit the trustee to do acts which are not authorized or are forbidden by the terms of the trust. However, if such circumstances were known to or should have been known to the trustor, the trustor shall be liable if he fails to apply court authorization to deviate;
(b) if compliance with any instruction becomes unlawful;
(c) if compliance with any instruction becomes impossible;
(d) if following the instructions may cause serious damage to the trust property or poses a risk of loss or harm thereto.
The trustee may deviate from the terms of the trust, as provided in subsection (a) of this section, without first obtaining the authorization of the court if there is an emergency or if the trustee reasonably believes that there is an emergency and before deviating the trustee had no opportunity to apply to the court for permission to deviatae.
History —Aug. 31, 2012, No. 219, § 25.