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Code · Utah · Title 75 — Utah Uniform Probate Code · Chapter 2

75-2-806. Modification to achieve transferor's tax objectives.

53 words·~1 min read·/ut/title-75/chapter-2/75-2-806

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75-2-806. Modification to achieve transferor's tax objectives.
To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.
Enacted by Chapter 93 , 2010 General Session
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