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.
Mont. Code Ann. § 72-38-416
Modification to achieve settlor's tax objectives
Known as the Montana Uniform Trust Code
The act spans §§ 72-38-1001 to 72-38-906 (139 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.