TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 38. MONTANA UNIFORM TRUST CODE

Part 4. Creation, Validity, Modification, and Termination of Trust

Modification To Achieve Settlor's Tax Objectives

72-38-416. 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.

History: En. Sec. 65, Ch. 264, L. 2013.