Utah Statutes
§ 75-2-806 — Modification to achieve transferor's tax objectives.
Utah § 75-2-806
JurisdictionUtah
Title 75Utah Uniform Probate Code
Ch. 75-2Intestate Succession and Wills
Part 75-2-8General Provisions
This text of Utah § 75-2-806 (Modification to achieve transferor's tax objectives.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 75-2-806 (2026).
Text
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.
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Legislative History
Enacted by Chapter 93, 2010 General Session
Nearby Sections
15
§ 75-1-101
Short title.§ 75-1-102
Purposes -- Rule of construction.§ 75-1-104
Severability.§ 75-1-105
Construction against implied repeal.§ 75-1-106
Effect of fraud and evasion.§ 75-1-107
Evidence of death or status.§ 75-1-108
Acts by holder of general power.§ 75-1-201
Title definitions.§ 75-1-301
Territorial application.§ 75-1-302
Subject matter jurisdiction.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 75-2-806, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/75-2-806.