N.D. Cent. Code § 59-16.3-10
Current through 2023 Legislative Sessions
In the case of a trust for which a marital deduction has been taken for federal tax purpose under sections 2056 and 2523 of the Internal Revenue Code, the spouse otherwise entitled to receive the net income of the trust, by written instrument delivered to the trustee, may compel the reconversion during the spouse's lifetime of the trust from a total return unitrust to an income trust, notwithstanding contrary provisions in this chapter.
N.D.C.C. § 59-16.3-10