District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 19-1304.16: Modification to achieve settlor’s tax objectives.

Where this section sits in the code

Title 19. Descent, Distribution, and Trusts. [Enacted title]
Chapter 13. Uniform Trust Code.
Subchapter IV. Creation, Validity, Modification, and Termination of Trust.

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.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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