Haw. Rev. Stat. § 560:2-806

Current through Chapter 253 of the 2024 Legislative Session

Section 560:2-806 - 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.

HRS § 560:2-806

Added by L 2023, c 158,§ 4, eff. 7/1/2023.