1. MCA Contents
  2. TITLE 72
  3. CHAPTER 38
  4. Part 4
  5. 72-38-416 Modification to achieve settlor's tax objectives

Montana Code Annotated 2023

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.