16. Modification to achieve settlor’s tax objectives. 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. (Mar. 10, 2004, D.C. Law 15-104, § 2(b), 51 DCR 208.) Editor's Notes Uniform Law: This section is based upon § 416 of the Uniform Trust Code.
District of Columbia Legal Code