The provisions of Sections 91-9-401 and 91-9-403 shall not apply to any trust to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the instrument governing such trust and that the same may not properly be changed to conform to such sections. The trustee shall not be held liable to anyone for any payments made under Section 91-9-403 prior to such determination.
Structure Mississippi Code
Chapter 9 - Trusts and Trustees
§ 91-9-403. Distribution of amounts to avoid tax liability
§ 91-9-405. Applicability of Sections 91-9-401 and 91-9-403 when contrary to trust instrument
§ 91-9-407. Amendment of trust instrument to exclude application of Sections 91-9-401 and 91-9-403
§ 91-9-409. Rights and powers of courts and attorney general
§ 91-9-411. References to United States Internal Revenue Code