30-3842 (UTC 416) Modification to achieve settlor's tax objectives.
30-3842.(UTC 416) Modification to achieve settlor's tax objectives.(UTC 416) 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.SourceLaws 2003, LB 130, ยง 42.