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HRS §554D-416

Changing a trust to meet tax goals

Read the official text at capitol.hawaii.gov ↗

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

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

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.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.