Sec. 13.36.355. Construction or modification of trust to achieve settlor's tax objectives.
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Sec. 13.36.355. Construction or modification of trust to achieve settlor's tax objectives.
(a)The terms of a trust shall be construed to achieve the settlor's tax objectives.
(b)On petition by a trustee, settlor, or beneficiary, a court may modify the terms of an irrevocable trust to achieve the settlor's tax objectives in a manner that does not violate the settlor's probable intent. The court may order that the modification operate retroactively.