Modification to achieve settlor's tax objectives

  1. Law
  2. Arizona Revised Statutes
  3. Trusts, Estates and Protective Proceedings
  4. Modification to achieve settlor's tax objectives

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14-10416. Modification to achieve settlor's tax objectives

To achieve the settlor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor's probable intention. The court may provide that the modification has retroactive effect.


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