Ohio Revised Code
Chapter 5804 | Creation, Modification, Revocation, and Termination
Section 5804.16 | Modification to Achieve Settlor's Tax Objectives.

Effective: January 1, 2007
Latest Legislation: House Bill 416 - 126th General Assembly
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.