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.
Okla. Stat. tit. 60, § 1604.15
Modification to achieve settlor's tax objectives
Added by Laws 2025, c. 254, § 34, eff
Official source: Oklahoma Legislature. Reproduced from public-domain Oklahoma statutes; confirm against the official source for the current text. Not legal advice.