§ 14.5-414
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/md/estates-and-trusts/14-5-414·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14.5–414.
(a)To achieve the tax objectives of the settlor, the court may modify the terms of a trust in a manner that is not contrary to the probable intention of the settlor.
(b)The court may provide that the modification described in subsection
(a)of this section has retroactive effect.