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2017 Arizona Revised Statutes
Title 14 - Trusts, Estates and Protective Proceedings
§ 14-10416 Modification to achieve settlor's tax objectives
Universal Citation: AZ Rev Stat § 14-10416 (2017)
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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