A trust advisor shall be any person other than a trustee who, under the terms of the trust or through a court order, has a power with respect to a trust, including, but not limited to one or more of the following:(a) To modify or amend the terms of the trust to achieve favorable tax status or respond to changes in any applicable federal or Puerto Rico laws affecting the trust, including, but not limited to any regulations, guidelines, administrative decisions, or rulings implementing such laws;(b) To amend or modify the terms of the trust to take advantage of or respond to changes in any applicable federal or Puerto Rico laws affecting, benefitting, or restricting the terms of the trust and administration thereof, including regulations, guidelines, administrative decisions, or rulings implementing such laws;(c) To appoint a successor trust advisor or successor trustee absent an express or appropriate mechanism, or for the reasons provided in the terms of the trust;(d) To review and approve a trustee’s trust reports or accountings;(e) To remove or replace any trust protector on the grounds stated in the trust instrument;(f) To consent to the actions of a trustee or cotrustee when

pprove a trustee’s trust reports or accountings;(e) To remove or replace any trust protector on the grounds stated in the trust instrument;(f) To consent to the actions of a trustee or cotrustee when making distributions in a trust;(g) To consent to the actions of a trustee or cotrustee regarding investments, property, or other trust assets. History —Aug. 31, 2012, No. 219, § 43.