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.
Ohio Rev. Code Ann. § 5804.16
Modification to achieve settlor's tax objectives
Effective: January 1, 2007; Latest Legislation: House Bill 416 - 126th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.