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2023 New Jersey Revised Statutes
Title 3B - Administration of Estates--Decedents and Others
Section 3B:31-33 - Modification to achieve settlor's tax objectives.
Universal Citation:
NJ Rev Stat § 3B:31-33 (2023)
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3B:31-33 Modification to achieve settlor's tax objectives.
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.
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