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.
Me. Rev. Stat. tit. 18-C, § 2-806
Modification to achieve transferor's tax objectives
PL 2017, c. 402, Pt
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.