When a person has created a revocable trust, reserving the income for life, and thereafter
has been judicially declared to be incompetent, the guardian or trustee of such incompetent,
with the approval of the resident judge of the superior court of the district in which
he was appointed, upon a duly verified petition may declare the trust to be irrevocable
and make a gift of the life interest of the incompetent to the State of North Carolina,
its agencies, counties or municipalities, or to the United States or its agencies
or instrumentalities, or for religious, charitable, literary, scientific, historical,
medical or educational purposes.
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