Mont. Code § 72-2-816

Current through the 2023 Regular Session

Section 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.

§ 72-2-816, MCA

Added by Laws 2019, Ch. 313,Sec. 38, eff. 10/1/2019.