Table of Contents
TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
CHAPTER 2. UPC – INTESTACY, WILLS, AND DONATIVE TRANSFERS
Part 8. General Provisions Concerning Probate and Nonprobate Transfers
Current Version 2025, 2023, 2021, 2019
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72-2-801
72-2-802
72-2-803
72-2-804
72-2-812
72-2-813
72-2-814
72-2-815
72-2-816
72-2-817
72-2-818
72-2-819
72-2-820
72-2-821
72-2-822
72-2-823
72-2-824
72-2-825
72-2-826
72-2-827
72-2-828
72-2-829
72-2-830
72-2-831
72-2-832
72-2-833
Mont. Code Ann. § 72-2-816

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.

Official Annotations
History:
En. Sec. 38, Ch. 313, L. 2019 (SB 225 - Fitzpatrick, Steve (R) SD 10)
Source