45-2-806. Modification to achieve transferor's tax objectives.
53 words·~1 min read·
/nm/chapter-45-uniform-probate-code/article-2-intestate-succession-and-wills/45-2-806·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
To achieve the transferor's tax objectives, the district court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The district court may provide that the modification has retroactive effect.
History: 1978 Comp., § 45-2-806, enacted by Laws 2011, ch. 124, § 33.