PROBATE COURTS AND DECEDENTS' ESTATES
NEW HAMPSHIRE TRUST CODE
CREATION, VALIDITY, MODIFICATION, AND TERMINATION OF TRUST
564-B:4-416 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.
Source. 2004, 130:1, eff. Oct. 1, 2004.