{"data":{"id":"us-co/c.r.s.-15-11-807","jurisdiction":"us-co","citation":"C.R.S. § 15-11-807","heading":"Modification to achieve transferor's tax objectives.","body":"To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument other than a trust that is governed by section 15-5-416 in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.","path":["Title 15 - PROBATE, TRUSTS, AND FIDUCIARIES","Article 11 - Intestate Succession and Wills","Part 8 - GENERAL PROVISIONS CONCERNING PROBATE AND NONPROBATE TRANSFERS"],"source_url":"https://olls.info/crs/crs2026-title-15.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"bf810d883787b23893157015c533fd944d9430eff6fa57bb83379831a31af461","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-15-11-806","next":"us-co/c.r.s.-15-11-901"},"notice":"GroundRules: Original legal text. Not legal advice."}