Connecticut Statutes
§ 45a-499kk — Modification to achieve settlor's tax objectives.
Connecticut § 45a-499kk
This text of Connecticut § 45a-499kk (Modification to achieve settlor's tax objectives.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Conn. Gen. Stat. § 45a-499kk (2026).
Text
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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Legislative History
(P.A. 19-137, S. 37.) History: P.A. 19-137 effective January 1, 2020.
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Bluebook (online)
Connecticut § 45a-499kk, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/45a-499kk.