To achieve the transferor’s tax objectives, the court may modify the terms of a governing instrument other than a trust that is governed by section 15-5-416 in a manner that is not contrary to the transferor’s probable intention. The court may provide that the modification has retroactive effect.
C.R.S. § 15-11-807
Modification to achieve transferor’s tax objectives
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.