Me. Stat. tit. 18-C § 2-806
Current through 131st (2023-2024) Legislature Chapter 647
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. [2017, c. 402, Pt. A, §2(NEW); 2019, c. 417, Pt. B, §14(AFF).]
18-C M.R.S. § 2-806