HRS §560:2-806
Changing a trust or will to meet tax goals
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
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.
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