Utah Uniform Probate Code
Utah Uniform Trust Code
Section 416
Modification to achieve settlor's tax objectives.
     75-7-416.   Modification to achieve settlor's tax objectives.
     To achieve the settlor's tax objectives, the court may modify the terms of a trust in order to achieve the settlor's tax objectives. The court may provide that the modification has retroactive effect.

Enacted by Chapter 89, 2004 General Session
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