RSA 564-B:4-419 Trustee's Power of Modification.

(a) Subject to the limitations provided in this section, a trustee may modify a trust. A trustee may exercise that power of modification for any reason, including:
(1) furthering the settlor's intent or a material purpose of the trust;
(2) preserving any favorable tax treatment for the trust, the settlor, or the beneficiaries;
(3) enhancing the efficient administration of the trust; or
(4) minimizing the costs of administration.
(b) A trustee's power under this section is a power with respect to an administrative matter of the trust.
(c) A trustee shall not modify a trust to that extent that:
(1) the terms of the trust expressly prohibit the trustee's modification of the trust;
(2) the modification is inconsistent with the settlor's in