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2010 Alaska Statutes
Title 13. DECEDENTS' ESTATES, GUARDIANSHIPS, TRANSFERS, TRUSTS, AND HEALTH CARE DECISIONS
Chapter 13.36. TRUST ADMINISTRATION
Sec. 13.36.355. Construction or modification of trust to achieve settlor's tax objectives.


AK Stat § 13.36.355 (through 26th Leg Sess 2010) What's This?

(a) The terms of a trust shall be construed to achieve the settlor's tax objectives.

(b) On petition by a trustee, settlor, or beneficiary, a court may modify the terms of an irrevocable trust to achieve the settlor's tax objectives in a manner that does not violate the settlor's probable intent. The court may order that the modification operate retroactively.

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