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.(P.A. 19-137, S. 37.)History: P.A. 19-137 effective January 1, 2020. 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.(P.A. 19-137, S. 37.)History: P.A. 19-137 effective January 1, 2020.
Connecticut Legal Code
§ 45a-499kk
Connecticut Title 45a — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-499kk· Version 2026