Statutes, codes, and regulations
General Statutes of Connecticut
Title 45A - PROBATE COURTS AND PROCEDUREChapter 802c - TRUSTS
Part II* - UNIFORM STATUTORY RULE AGAINST PERPETUITIES
Section 45a-499kk - Modification to achieve settlor's tax objectives

Conn. Gen. Stat. § 45a-499kk

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Current with legislation from the 2024 Regular and Special Sessions.
Section 45a-499kk - Modification to achieve settlor's tax objectives

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.

Conn. Gen. Stat. § 45a-499kk

Added by P.A. 19-0137,S. 37 of the Connecticut Acts of the 2019 Regular Session, eff. 1/1/2020.