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.
Modification To Achieve Transferor's Tax Objectives
Mont. Code Ann. § 72-2-816, under General Provisions Concerning Probate and Nonprobate Transfers.
Mont. Code Ann. § 72-2-816