There is a newer version of the Arizona Revised Statutes
2015 Arizona Revised Statutes
Title 14 - Trusts, Estates and Protective Proceedings
§ 14-10416 Modification to achieve settlor's tax objectives
AZ Rev Stat § 14-10416 (2015) What's This?
14-10416. Modification 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.
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