§ 62-7-416

S.C. Code Ann. § 62-7-416

Modification to achieve settlor's tax objectives

2005 Act No. 66, Section 1.

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

HISTORY: 2005 Act No. 66, Section 1.