North Carolina General Statutes
Article 10 - Reformation or Modification of Wills.
§ 31-62 - Modification of will to achieve testator's tax objectives.

31-62. Modification of will to achieve testator's tax objectives.
To achieve a testator's tax objectives, the court may modify the terms of a will in a manner that is not contrary to the testator's probable intent. The court may provide that the modification has retroactive effect. (2017-152, s. 1.)