{"data":{"id":"us-nd/n.d.-cent.-code-30.1-10-06","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 30.1-10-06","heading":"(2-806) Modification to achieve transferor's tax objectives","body":"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.","path":["Title 30.1 Uniform Probate Code","Chapter 30.1-10 General Provisions"],"source_url":"https://ndlegis.gov/cencode/t30-1c10.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"98166115aa1892c2d57b5cf3fca87265db5989606a0960ff5f969d113d4592d2","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-30.1-10-05","next":"us-nd/n.d.-cent.-code-30.1-10.1-01"},"notice":"GroundRules: Original legal text. Not legal advice."}