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North DakotaStatutes

(416) Modification to achieve settlor's tax objectives

N.D.C.C. § 59-12-16 — under Creation, Validity, Modification, and Termination of Trust.

N.D.C.C. § 59-12-16

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.