Arizona Statutes

§ 14-10416 — Modification to achieve settlor's tax objectives

Arizona·Title 14 Arizona Revised Statutes·Ch. 11 ARIZONA TRUST CODE·Art. 4 Creation, Validity, Modification and Termination of Trust
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.

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