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2019 Code of Alabama
Title 19 - Fiduciaries and Trusts.
Chapter 3B - Alabama Uniform Trust Code.
Section 19-3B-416 - Modification to achieve settlor's tax objectives.
Universal Citation: AL Code § 19-3B-416 (2019)
Section 19-3B-416Modification to achieve settlor's tax objectives.
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.
(Act 2006-216, p. 314, §1.)
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