ARTICLE 4 CREATION, VALIDITY, MODIFICATION, AND TERMINATION OF TRUST
Section 564-B:4-416
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.