1. MCA Contents
  2. TITLE 72
  3. CHAPTER 2
  4. Part 8
  5. 72-2-816 Modification to achieve transferor's tax objectives

Montana Code Annotated 2019

TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 2. UPC -- INTESTACY, WILLS, AND DONATIVE TRANSFERS

Part 8. General Provisions Concerning Probate and Nonprobate Transfers

Modification To Achieve Transferor's Tax Objectives

72-2-816. Modification to achieve transferor's tax objectives. 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.

History: En. Sec. 38, Ch. 313, L. 2019.