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2018 Maine Revised Statutes
TITLE 18-C: PROBATE CODE
Article 2: INTESTACY, WILLS AND DONATIVE TRANSFERS
Part 8: GENERAL PROVISIONS CONCERNING PROBATE AND NONPROBATE TRANSFERS
18-C §2-806. Modification to achieve transferor's tax objectives (WHOLE SECTION TEXT EFFECTIVE 7/1/19)
Universal Citation: 18-C ME Rev Stat § 2-806 (2018)
§2-806. Modification to achieve transferor's tax objectives
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE 7/1/19)
To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect. [2017, c. 402, Pt. A, §2 (NEW); 2017, c. 402, Pt. F, §1 (AFF).]
SECTION HISTORY
2017, c. 402, Pt. A, §2 (NEW). 2017, c. 402, Pt. F, §1 (AFF).
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