CA Prob Code Section 15408

(a)

On petition by a trustee or beneficiary, if the court determines that the fair market value of the principal of a trust has become so low in relation to the cost of administration that continuation of the trust under its existing terms will defeat or substantially impair the accomplishment of its purposes, the court may, in its discretion and in a manner that conforms as nearly as possible to the intention of the settlor, order any of the following:

(1)

Termination of the trust.

(2)

Modification of the trust.

(3)

Appointment of a new trustee.

(b)

Notwithstanding subdivision (a), if the trust principal does not exceed forty thousand dollars ($40,000) in value, the trustee has the power to terminate the trust.

(c)

The existence of a trust provision restraining transfer of the beneficiary’s interest does not prevent application of this section.