GroundRules
N.C. Gen. Stat. § 36C-4-416: Modification to achieve settlor's tax objectives.
Where this section sits in the code
- Chapter 36C. North Carolina Uniform Trust Code.
- Article 4. Creation, Validity, Modification, and Termination of Trust.
To achieve a 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. (2005-192, s. 2; 2006-259, s. 13(g).)
Collected 2026-08-27T18:01:17Z. Source file · JSON