Statutes, codes, and regulations
New Hampshire Revised Statutes
Title 56 - PROBATE COURTS AND DECEDENTS' ESTATESChapter 564-B - NEW HAMPSHIRE TRUST CODE
Article 4 - CREATION, VALIDITY, MODIFICATION, AND TERMINATION OF TRUST
Section 564-B:4-416 - Modification to Achieve Settlor's Tax Objectives

N.H. Rev. Stat. § 564-B:4-416

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Current through Chapter 381 of the 2024 Legislative Session
Section 564-B:4-416 - 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.

RSA 564-B:4-416

2004, 130:1, eff. Oct. 1, 2004.