2017 Utah Code
Title 75 - Utah Uniform Probate Code
Chapter 2 - Intestate Succession and Wills
Part 8 - General Provisions
Section 806 - Modification to achieve transferor's tax objectives.

Universal Citation: UT Code § 75-2-806 (2017)
75-2-806. Modification to achieve transferor's tax objectives.
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.

Enacted by Chapter 93, 2010 General Session
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