GroundRules
72-2-816: Modification to achieve transferor's tax objectives.
Where this section sits in the code
- TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
- CHAPTER 2. UPC -- INTESTACY, WILLS, AND DONATIVE TRANSFERS
- Part 8. General Provisions Concerning Probate and Nonprobate Transfers
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.
Collected 2026-09-14T04:59:00Z. Source file · JSON