To achieve 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.
Minn. Stat. § 501C.0416
MODIFICATION TO ACHIEVE SETTLOR'S TAX OBJECTIVES.
Known as the Minnesota Trust Code
The act spans §§ 501C.0101 to 501C.1304 (98 sections).
2015 c 5 art 4 s 13
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.