To achieve the settlor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor's probable intention. The court may provide that the modification has retroactive effect.
Conn. Gen. Stat. § 45a-499kk
Modification to achieve settlor's tax objectives
(P.A. 19-137, S. 37.) History: P.A. 19-137 effective January 1, 2020.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.