W. Va. Code § 44D-4-416 – Modification to achieve grantor's tax objectives. | Midpage
§ 44D-4-416
W. Va. Code § 44D-4-416
Modification to achieve grantor's tax objectives.
To achieve the grantor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the grantor's probable intention. The court may provide that the modification has retroactive effect.