Modification to achieve settlor's tax objectives.

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58a-416. 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.

History: L. 2002, ch. 133, § 37; Jan. 1, 2003.


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