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.
(2-806) Modification to achieve transferor's tax objectives
N.D.C.C. § 30.1-10-06, under General Provisions.
N.D.C.C. § 30.1-10-06