Maine Revised Statutes
Part 8: GENERAL PROVISIONS CONCERNING PROBATE AND NONPROBATE TRANSFERS
18-C §2-806. Modification to achieve transferor's tax objectives

§2-806. Modification to achieve transferor's tax objectives
To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]
SECTION HISTORY
PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).

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Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 18-C: PROBATE CODE

Article 2: INTESTACY, WILLS AND DONATIVE TRANSFERS

Part 8: GENERAL PROVISIONS CONCERNING PROBATE AND NONPROBATE TRANSFERS

18-C §2-801. Effect of divorce, annulment and decree of separation

18-C §2-802. Effect of homicide on intestate succession, wills, trusts, joint assets, life insurance and beneficiary designations

18-C §2-803. Effect of criminal conviction on intestate succession, wills, joint assets, beneficiary designations and other property acquisition when restitution is owed to the decedent

18-C §2-804. Revocation of probate and nonprobate transfers by divorce; no revocation by other changes of circumstances

18-C §2-805. Reformation to correct mistakes

18-C §2-806. Modification to achieve transferor's tax objectives

18-C §2-807. Actions for wrongful death