§ 36C-4A-1 – Prohibited transactions.
36C-4A-1. Prohibited transactions. (a) Notwithstanding any provisions in the laws of this State or in the governing instrument to the contrary unless otherwise decreed by a court of competent jurisdiction except as provided in subsection (b) of this section, the trust instrument of each trust that is a private foundation described in section 509 of […]
§ 36C-4A-2 – Reformation of charitable remainder trust.
36C-4A-2. Reformation of charitable remainder trust. If a federal estate tax deduction is not allowable at the time of a decedent’s death because of the failure of an interest in property that passes from the decedent under a will or trust to a person, or for a use, described in section 2055(a) of the Internal […]