Modification to achieve transferor's tax objectives

  1. Law
  2. Montana Code Annotated
  3. Estates, Trusts, and Fiduciary Relationships
  4. Upc -- Intestacy, Wills, and Donative Transfers
  5. General Provisions Concerning Probate and Nonprobate Transfers
  6. Modification to achieve transferor's tax objectives

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72-2-816. Modification to achieve transferor's tax objectives. To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.

History: En. Sec. 38, Ch. 313, L. 2019.


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