South Carolina Statutes
§ 62-7-416 — Modification to achieve settlor's tax objectives.
South Carolina § 62-7-416
JurisdictionSouth Carolina
Title 62SOUTH CAROLINA PROBATE CODE
Ch.ARTICLE 7 - SOUTH CAROLINA TRUST CODE
This text of South Carolina § 62-7-416 (Modification to achieve settlor's tax objectives.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 62-7-416 (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
HISTORY: 2005 Act No. 66, SECTION 1; 2013 Act No. 100, SECTION 2, eff January 1, 2014.
Nearby Sections
15
§ 62-1-100
Effective date.§ 62-1-101
Short title.§ 62-1-102
Purposes; rules of construction.§ 62-1-104
Severability.§ 62-1-105
Construction against implied repeal.§ 62-1-106
Effect of fraud and evasion.§ 62-1-107
Evidence as to death or status.§ 62-1-108
Acts by holder of general power.§ 62-1-111
Authority to award costs and expenses.§ 62-1-112
Inherent power of court.§ 62-1-201
General definitions.§ 62-1-301
Territorial application.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 62-7-416, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/62-7-416.