District of Columbia Statutes
§ 19-1304.16 — Modification to achieve settlor’s tax objectives.
District of Columbia § 19-1304.16
JurisdictionDistrict of Columbia
Title 19Descent, Distribution, and Trusts. [Enacted title]
Ch. 13Uniform Trust Code.
Subch. IVCreation, Validity, Modification, and Termination of Trust.
This text of District of Columbia § 19-1304.16 (Modification to achieve settlor’s tax objectives.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 19-1304.16 (2026).
Text
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.
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Legislative History
Mar. 10, 2004, D.C. Law 15-104, § 2(b), 51 DCR 208
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Bluebook (online)
District of Columbia § 19-1304.16, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/19-1304.16.