There Is a Newer Version
of
this Section
2020 Tennessee Code
Title 35 - Fiduciaries and Trust Estates
Chapter 15 - Tennessee Uniform Trust Code
Part 4 - Creation, Validity, Modification, and Termination of Trust
§ 35-15-416. Modification to Achieve Settlor's Tax Objectives
Universal Citation:
TN Code § 35-15-416 (2020)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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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