HRS §554D-416
Changing a trust to meet tax goals
A court can change a trust's terms to meet the settlor's tax goals, as long as the change does not go against what the settlor likely wanted. The court can make the change apply retroactively (as if it happened earlier).
beneficiariestrustees
The statute, as written — Modification to achieve settlor's tax objectives
To achieve the settlor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor's probable intention. The court may provide that the modification has retroactive effect.
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