2017 ORS
130.225¹
UTC 416. Modification to achieve settlor’s tax objectives
The court may modify the terms of a trust to achieve the settlor’s tax objectives if the modification is not contrary to the settlor’s probable intention. The court may provide that the modification has retroactive effect. [2005 c.348 §36]
1 Legislative Counsel Committee, CHAPTER 130—Uniform Trust Code Uniform Trust Code, https://www.oregonlegislature.gov/bills_laws/ors/ors130.html (2017) (last accessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2017, Chapter 130, https://www.oregonlegislature.gov/bills_laws/ors/ano130.html (2017) (last accessed Mar. 30, 2018).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.