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2019 Pennsylvania Consolidated Statutes
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 77 - Trusts
Section 7740.6 - Modification to achieve settlor's tax objectives - UTC 416
Universal Citation: 20 PA Cons Stat § 7740.6 (2019)
§ 7740.6. Modification to achieve settlor's tax objectives - UTC 416.
The court may modify a trust instrument in a manner that is not contrary to the settlor's probable intention in order to achieve the settlor's tax objectives. The court may provide that the modification have retroactive effect.
Cross References. Section 7740.6 is referred to in sections 7705, 7740 of this title.
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