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UTAH STATUTES AND CODES
75-2-806 - Modification to achieve transferor's tax objectives.
75-2-806. Modification to achieve transferor's tax objectives.
To achieve the transferor's tax objectives, the court may modify the terms of a governinginstrument in a manner that is not contrary to the transferor's probable intention. The court mayprovide that the modification has retroactive effect.
To achieve the transferor's tax objectives, the court may modify the terms of a governinginstrument in a manner that is not contrary to the transferor's probable intention. The court mayprovide that the modification has retroactive effect.
Enacted by Chapter 93, 2010 General Session
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