72-2-816. Modification to achieve transferor's tax objectives

MT Code § 72-2-816 (2019) (N/A)
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72-2-816. 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.

History: En. Sec. 38, Ch. 313, L. 2019.