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2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 77 - Trusts
7740.6 - Modification to achieve settlor's tax objectives - UTC 416.

     § 7740.6.  Modification to achieve settlor's tax objectives -
                UTC 416.
        The court may modify a trust instrument in a manner that is
     not contrary to the settlor's probable intention in order to
     achieve the settlor's tax objectives. The court may provide that
     the modification have retroactive effect.

        Cross References.  Section 7740.6 is referred to in sections
     7705, 7740 of this title.

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