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
Ohio Rev. Code Ann. § 5804.16, under Chapter 5804 | Creation, Modification, Revocation, And Termination.
Ohio Rev. Code Ann. § 5804.16