Section 62-2-806. Modification to achieve testator's tax objectives.

SC Code § 62-2-806 (2019) (N/A)
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To achieve the testator's tax objectives, the personal representative or any interested person may file a summons and petition requesting the court, after notice and a hearing, to issue an order modifying the terms of a testator's will in a manner not contrary to the testator's probable intent. The court may provide that the modification has retroactive effect.

HISTORY: 2013 Act No. 100, Section 1, eff January 1, 2014.