75-2-806 - Modification to achieve transferor's tax objectives.
75-2-806. Modification to achieve transferor's tax objectives.
To achieve the transferor's tax objectives, the court may modify the terms of a governinginstrument in a manner that is not contrary to the transferor's probable intention. The court mayprovide that the modification has retroactive effect.
Enacted by Chapter 93, 2010 General Session