{"data":{"id":"us-ut/utah-code-75-2-806","jurisdiction":"us-ut","citation":"Utah Code § 75-2-806","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 75 Utah Uniform Probate Code","Chapter 75-2 Intestate Succession and Wills","Part 75-2-8 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title75/Chapter2/75-2-S806.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"98166115aa1892c2d57b5cf3fca87265db5989606a0960ff5f969d113d4592d2","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-75-2-805","next":"us-ut/utah-code-75-2-807"},"notice":"GroundRules: Original legal text. Not legal advice."}