N.C. Gen. Stat. § 36C-8-817
Distribution upon termination.
§ 36C-8-817. Distribution upon termination.
Upon the occurrence of an event terminating or partially terminating a trust, the trustee shall proceed expeditiously to distribute the trust property to the persons entitled to it, subject to the right of the trustee to retain a reasonable reserve for the payment of debts, expenses, and taxes.