Modification to achieve settlor's tax objectives.

  1. Law
  2. Colorado Revised Statutes
  3. Probate, Trusts, And Fiduciaries
  4. Colorado Uniform Trust Code
  5. Modification to achieve settlor's tax objectives.

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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.

Source: L. 2018: Entire article added, (SB 18-180), ch. 169, p. 1165, § 1, effective January 1, 2019.


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