N.D. Cent. Code § 30.1-10-06
30.1-10-06. (2-806) Modification to achieve transferor's tax objectives
30.1-10-06. (2-806) Modification to achieve transferor's tax objectives
To achieve the transferor's tax objectives, the court may modify the terms of a governing
instrument in a manner that is not contrary to the transferor's probable intention. The court may
provide that the modification has retroactive effect.