Sec. 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.
(P.A. 19-137, S. 37.)
History: P.A. 19-137 effective January 1, 2020.