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
Mont. Code Ann. § 72-38-416, under Creation, Validity, Modification, and Termination of Trust.
Mont. Code Ann. § 72-38-416