(1) To achieve the settlor's tax objectives, the court may modify the terms of a trust in order to achieve the settlor's tax objectives.
(2) The court may provide that the modification has retroactive effect.
Utah Code § 75B-2-416
Modification to achieve settlor's tax objectives
Renumbered and Amended by Chapter 310, 2025 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.