N.D. Cent. Code § 30.1-10-06: (2-806) Modification to achieve transferor's tax objectives
Where this section sits in the code
- Title 30.1 Uniform Probate Code
- Chapter 30.1-10 General Provisions
To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.
Collected 2026-09-02T21:04:14Z. Source file · JSON