§ 3b-31-33

3B:31-33 Modification to achieve settlor's tax objectives. 3B:31-33. 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 intent. The court may provide that the modification has retroactive effect. L.2015, c.276, s.1.