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Modification to achieve transferor's tax objectives.

Utah Code § 75-2-806
in effect
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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
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title75/Chapter2/75-2-S806.html?v=C75-2-S806_1800010118000101Fetched: 10/26/2026

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