District of Columbia Code
Subchapter IV - Creation, Validity, Modification, and Termination of Trust
§ 19–1304.16. 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.)
Uniform Law: This section is based upon § 416 of the Uniform Trust Code.

Structure District of Columbia Code