HRS §560:2-806
Changing a trust or will to meet tax goals
Read the official text at capitol.hawaii.gov ↗A court can change the rules of a trust or will to help the person who made it save on taxes, as long as the change doesn't go against what that person probably wanted. The court can also make the change apply as if it happened earlier.
beneficiariescourtstrustees
The statute, as written — Modification to achieve transferor'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 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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.