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Code · Hawaii · Hawaii Revised Statutes

[ §554D-416] Modification to achieve settlor's tax objectives.

52 words·~1 min read·/hi/554d-416

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[ §554D-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. [L 2021, c 32, pt of §2]
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