To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument other than a trust that is governed by section 15-5-416 in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.Amended by 2018 Ch. 169, § 11, eff. 1/1/2019.L. 2009: Entire section added, (HB 09 -1287), ch. 310, p. 1687, § 15, effective 7/1/2010. L. 2018: Entire section amended, (SB 18-180), ch. 169, p. 1193, § 11, effective 1/1/2019.COMMENTAdded in 2008, Section 2-806 is based on Section 416 of the Uniform Trust Code, which in turn was based on Section 12.2 of the Restatement (Third) of Property: Wills and Other Donative Transfers (2003).Section 2-806 is broader in scope than Section 416 of the Uniform Trust Code because Section 2-806 applies but is not limited to trusts.Section 12.2, and hence Section 2-806, is explained and illustrated in the Comments to Section 12.2 of the Restatement and also, in the case of a trust, in the Comment to Section 416 of the Uniform Trust Code. For provisions relating to the time of taking effect or the provisions for transition of this code, see § 15-17-101 .