North Dakota Statutes

§ 59-12-16 — (416) Modification to achieve settlor's tax objectives

North Dakota § 59-12-16
JurisdictionNorth Dakota
Title 59Trusts, Uses, and Powers
Ch. 59-12Creation, Validity, Modification, and Termination of Trust

This text of North Dakota § 59-12-16 ((416) Modification to achieve settlor's tax objectives) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.D. Cent. Code § 59-12-16 (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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Bluebook (online)
North Dakota § 59-12-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/59-12-16.