To achieve the grantor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the grantor's probable intention. The court may provide that the modification has retroactive effect.
Structure West Virginia Code
Chapter 44D. Uniform Trust Code
Article 4. Creation, Validity, Modification and Termination of Trust
§44D-4-401. Methods of Creating Trust
§44D-4-402. Requirement for Creation
§44D-4-403. Trusts Created in Other Jurisdictions
§44D-4-405. Charitable Purposes; Enforcement
§44D-4-406. Creation of Trust Induced by Fraud, Duress or Undue Influence
§44D-4-407. Oral Trusts Unenforceable
§44D-4-408. Trust for Care of Animal
§44D-4-409. Noncharitable Trust Without Ascertainable Beneficiary
§44D-4-410. Modification or Termination of Trust; Proceedings for Approval or Disapproval
§44D-4-411. Modification or Termination of Noncharitable Irrevocable Trust by Consent
§44D-4-414. Modification or Termination of Uneconomic Trust
§44D-4-415. Reformation to Correct Mistakes
§44D-4-416. Modification to Achieve Grantor's Tax Objectives