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35-15-416 - Modification to achieve settlor's tax objectives.

35-15-416. Modification to achieve settlor's tax objectives.

To achieve the settlor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor's probable intention. The court may provide that the modification has retroactive effect.

[Acts 2004, ch. 537, § 38.]  

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