2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 77 - Trusts
7740.2 - Modification or termination of noncharitable irrevocable trust by court - UTC 412.

     § 7740.2.  Modification or termination of noncharitable
                irrevocable trust by court - UTC 412.
        (a)  Unanticipated circumstances.--The court may modify the
     administrative or dispositive provisions of a noncharitable
     irrevocable trust, make an allowance from the principal of the
     trust or terminate the trust if, because of circumstances that
     apparently were not anticipated by the settlor, modification,
     allowance or termination will further the purposes of the trust.
     To the extent practicable, the modification or allowance shall
     approximate the settlor's probable intention.
        (b)  Inability to administer effectively.--The court may
     modify the administrative provisions of a noncharitable
     irrevocable trust if adherence to the existing provisions would
     be impracticable or wasteful or impair the trust's
     administration.
        (c)  Distribution of property.--Upon termination of a trust
     under this section, the trustee shall distribute the trust
     property in a manner consistent with the purposes of the trust.

        Cross References.  Section 7740.2 is referred to in sections
     7705, 7740 of this title.