New Jersey Statutes 3B:31-33. Modification to achieve settlor’s tax objectives
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3B:31-33. 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 intent. The court may provide that the modification has retroactive effect.
L.2015, c.276, s.1.