{"data":{"id":"us-hi/haw.-rev.-stat.-560-2-806","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 560:2-806","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 in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.","path":["Hawaii Code","Division 3","Title 30A","Chapter 560"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0002-0806.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"98166115aa1892c2d57b5cf3fca87265db5989606a0960ff5f969d113d4592d2","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-560-2-805","next":"us-hi/haw.-rev.-stat.-560-3-1002"},"notice":"GroundRules: Original legal text. Not legal advice."}