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2009 Nebraska Code
Chapter 30 DECEDENTS' ESTATES; PROTECTION OF PERSONS AND PROPERTY
30-3842 (UTC 416) Modification to achieve settlor's tax objectives.

30-3842. (UTC 416) Modification to achieve settlor's tax objectives.

(UTC 416) 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.

Source
    Laws 2003, LB 130, ยง 42.



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