Modification of will to achieve testator's tax objectives.
G.S. 31-62
in effect§ 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. (2017-152, s. 1.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_31/GS_31-62.htmlFetched: 10/19/2026