{"data":{"id":"us-ar/ark.-code-ann.-28-73-416","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-73-416","heading":"Modification to achieve settlor's tax objectives","body":"To achieve the settlor's tax objectives, a 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.","path":["AR Code","Title 28","Chapter 73","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"26efc3a19b49529202c8c7d3d382f7d507cdc0fef55fc3890dec5d730fceb8a8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-73-415","next":"us-ar/ark.-code-ann.-28-73-417"},"notice":"GroundRules: Original legal text. Not legal advice."}