{"data":{"id":"us-me/18-c-m.r.s.-2-806","jurisdiction":"us-me","citation":"18-C M.R.S. §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":["TITLE 18-C: PROBATE CODE","PART 8: GENERAL PROVISIONS CONCERNING PROBATE AND NONPROBATE TRANSFERS"],"source_url":"https://legislature.maine.gov/statutes/18-C/title18-Csec2-806.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:29Z","sha256":"97f1f2fd368d51193b49e64386d3b9205604150af77ee23f91c92cc8e9b2380c","source_id":"us-me","stale":false,"prev":"us-me/18-c-m.r.s.-2-805","next":"us-me/18-c-m.r.s.-2-807"},"notice":"GroundRules: Original legal text. Not legal advice."}