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.
Haw. Rev. Stat. § 554D-416
Modification to achieve settlor's tax objectives
Known as the Uniform Trust Code
The act spans §§ 554–554 (99 sections).
L 2021, c 32, pt of §2
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.