633A.2206 Reformation — tax objectives. 1. The court may reform the terms of the trust, even if unambiguous, to conform to the settlor’s intent if it is proved by clear and convincing evidence that the settlor’s intent and theterms of the trust were affected by a mistake of fact or law whether expressed or induced. 2. The terms of the trust may be construed or modified, in a manner that does not violate the settlor’s probable intent, to achieve the settlor’s tax objectives. 99 Acts, ch 125, §19, 109C2001, §633.22062002 Acts, ch 1107, §5; 2005 Acts, ch 38, §54CS2005, §633A.2206Referred to in §633A.2201, 633A.4805 Sat Dec 23 12:13:09 2023 Iowa Code 2024, Section 633A.2206 (18, 0)
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