C.R.S. § 15-11-807 Modification to Achieve Transferor's Tax Objectives

LibraryColorado Statutes
Edition2023
CurrencyCurrent through the 2023 Legislative Session and through Chapter 7 of the 2023 1st Extraordinary Session
Year2023
CitationC.R.S. § 15-11-807

To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument other than a trust that is governed by section 15-5-416 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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