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.
Modification to achieve settlor's tax objectives
18-B M.R.S. § 416, under CREATION, VALIDITY, MODIFICATION AND TERMINATION OF TRUST.
18-B M.R.S. § 416