W. Va. Code § 44D-4-416

Current through 2024 First Special Session
Section 44D-4-416 - Modification to achieve grantor's tax objectives

To achieve the grantor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the grantor's probable intention. The court may provide that the modification has retroactive effect.

W. Va. Code § 44D-4-416

Added by 2011 Acts, ch. 66 (HB 2551), eff. 6/10/2011.