Section 7-1.6. Application of principal to income beneficiary

(a)  Notwithstanding  any  contrary provision of law, the court having
  jurisdiction of an express trust, heretofore  created  or  declared,  to
  receive the income from property and apply it to the use of or pay it to
  any  person,  unless otherwise provided in the disposing instrument, may
  in its discretion  make  an  allowance  from  principal  to  any  income
  beneficiary whose support or education is not sufficiently provided for,
  to  the  extent  that  such  beneficiary is indefeasibly entitled to the
  principal of the trust or any  part  thereof  or,  in  case  the  income
  beneficiary  is  not  entitled to the principal of the trust or any part
  thereof, to the extent that all persons beneficially interested  in  the
  trust  are  adult and competent and consent thereto in writing; provided
  that the court, after a hearing on  notice  to  all  those  beneficially
  interested  in  the  trust  in  such  manner as the court may direct, is
  satisfied that the original purpose of the creator of the  trust  cannot
  be  carried out and that such allowance effectuates the intention of the
  creator.
    (b) Notwithstanding any contrary provision of law,  the  court  having
  jurisdiction  of  an  express  trust,  hereafter created or declared, to
  receive income from property and apply it to the use of or pay it to any
  person, unless otherwise provided in the disposing  instrument,  may  in
  its   discretion   make  an  allowance  from  principal  to  any  income
  beneficiary whose support or education is not sufficiently provided for,
  whether or not such person is entitled to the principal of the trust  or
  any  part thereof; provided that the court, after a hearing on notice to
  all those beneficially interested in the trust in  such  manner  as  the
  court  may direct, is satisfied that the original purpose of the creator
  of the trust cannot be carried out and that such  allowance  effectuates
  the intention of the creator.
    (c)  In  the  event that an income beneficiary to whom an allowance is
  made, as provided in this section, is or becomes entitled to a share  of
  the  principal  of  the trust, such allowance, without interest thereon,
  shall be a charge upon such share.
    (d) If the application or the possibility of the application  of  this
  section  to  any  trust would reduce or eliminate a charitable deduction
  otherwise available to any person or entity under the income  tax,  gift
  tax  or  estate  tax  provisions  of  the  internal  revenue  code,  the
  provisions of this section shall not apply to such trust.
    (e) A supplemental needs trust which conforms  to  the  provisions  of
  7-1.12  of  this  article  shall  be  construed  in  accordance with the
  provisions of that section.