N.C. Gen. Stat. § 31-62

Current through Session Law 2024-53
Section 31-62 - Modification of will to achieve testator's tax objectives

To achieve a testator's tax objectives, the court may modify the terms of a will in a manner that is not contrary to the testator's probable intent. The court may provide that the modification has retroactive effect.

N.C. Gen. Stat. § 31-62

Added by 2017 N.C. Sess. Laws 152,s. 1, eff. 1/1/2018, and applicable to estates of decedents dying before, on, or after 1/1/2018 .