Virginia Decodedhttps://vacode.org6097464.2-734Modification to achieve settlor’s tax objectives202564.2-404.164.2-70364.2-728Wills, Trusts, and FiduciariesTrustsUniform Trust CodeCreation, Validity, Modification, and Termination of Trust
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.