{"data":{"id":"us-ak/as-13.36.355","jurisdiction":"us-ak","citation":"AS 13.36.355","heading":"Construction or modification of trust to achieve settlor's tax objectives.","body":"(a) The terms of a trust shall be construed to achieve the settlor's tax objectives.\n(b) On petition by a trustee, settlor, or beneficiary, a court may modify the terms of an irrevocable trust to achieve the settlor's tax objectives in a manner that does not violate the settlor's probable intent. The court may order that the modification operate retroactively.","path":["Title 13. Decedents' Estates, Guardianships, Transfers, Trusts, and Health Care Decisions.","Chapter 36. Trust Administration.","Article 5. Miscellaneous Provisions."],"source_url":"https://www.akleg.gov/basis/statutes.asp#13.36.355","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:16:54Z","sha256":"30285f3f00fda12459adeaf755de5e87c197c6fb3b8f9f949193f877d989f2f5","source_id":"us-ak","stale":false,"prev":"us-ak/as-13.36.350","next":"us-ak/as-13.36.360"},"notice":"GroundRules: Original legal text. Not legal advice."}