Section 19-3B-416 Modification to achieve settlor's tax objectives.
Section 19-3B-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.
(Act 2006-216, p. 314, §1.)