7740.6 - Modification to achieve settlor's tax objectives - UTC 416.
§ 7740.6. Modification to achieve settlor's tax objectives - UTC 416. The court may modify a trust instrument in a manner that is not contrary to the settlor's probable intention in order to achieve the settlor's tax objectives. The court may provide that the modification have retroactive effect. Cross References. Section 7740.6 is referred to in sections 7705, 7740 of this title.