Modification to achieve settlor's tax objectives

  1. Law
  2. Montana Code Annotated
  3. Estates, Trusts, and Fiduciary Relationships
  4. Montana Uniform Trust Code
  5. Creation, Validity, Modification, and Termination of Trust
  6. Modification to achieve settlor's tax objectives

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72-38-416. 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: En. Sec. 65, Ch. 264, L. 2013.


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