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Utah Code § 75-2-806

Modification to achieve transferor's tax objectives

Utah · Utah Code Title 75 — Utah Uniform Probate Code · Status: effective

Taxation
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Utah Code § 75-2-806, Modification to achieve transferor's tax objectives, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2352007
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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.