{"data":{"id":"us-mt/72-2-816","jurisdiction":"us-mt","citation":"72-2-816","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 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS","CHAPTER 2. UPC -- INTESTACY, WILLS, AND DONATIVE TRANSFERS","Part 8. General Provisions Concerning Probate and Nonprobate Transfers"],"source_url":"https://mca.legmt.gov/bills/mca/title_0720/chapter_0020/part_0080/section_0160/0720-0020-0080-0160.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:00Z","sha256":"98166115aa1892c2d57b5cf3fca87265db5989606a0960ff5f969d113d4592d2","source_id":"us-mt","stale":false,"prev":"us-mt/72-2-815","next":"us-mt/72-2-817"},"notice":"GroundRules: Original legal text. Not legal advice."}