To achieve the grantor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the grantor's probable intention. The court may provide that the modification has retroactive effect.
W. Va. Code § 44D-4-416
Modification to achieve grantor's tax objectives
Known as the West Virginia Uniform Trust Code
The act spans §§ 44D-10-1001 to 44D-9-901 (98 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.