Title 75 - Utah Uniform Probate Code - Chapter 2 - Intestate Succession and Wills - Part 8 - General Provisions - Section 806 - Modification to achieve transferor's tax objectives.

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Utah Code

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75-2-806 Modification to achieve transferor's tax objectives. To achieve the transferor's tax objectives, the court may modify the terms of a governing

instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.

Enacted by Chapter 93, 2010 General Session