(UTC 416) 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.
(UTC 416) Modification to achieve settlor's tax objectives.
Neb. Rev. Stat. § 30-3842 — under DECEDENTS' ESTATES; PROTECTION OF PERSONS AND PROPERTY.
Neb. Rev. Stat. § 30-3842