{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-734.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-734.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-734.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-734.html"}],"law_id":376402,"edition_id":2,"section_id":376402,"structure_id":53528,"section_number":"64.2-734","catch_line":"Modification to achieve settlor&#8217;s tax objectives","history":"2005, c. 935, \u00a7 55-544.16; 2012, c. 614.","full_text":"To achieve the settlor&#8217;s tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor&#8217;s probable intention. The court may provide that the modification has retroactive effect.\n\n","order_by":null,"text":{"0":{"id":1405330,"text":"To achieve the settlor&#8217;s tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor&#8217;s probable intention. The court may provide that the modification has retroactive effect.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53528,"edition_id":2,"name":"Creation, Validity, Modification, and Termination of Trust","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":53524,"metadata":{"child_laws":23,"child_structures":0},"date_created":"2026-08-02 03:17:45","date_modified":"2026-08-02 12:37:11","permalink":{"id":1501265,"object_type":"structure","relational_id":53528,"identifier":"4","token":"64.2\/III\/7\/4","url":"\/64.2\/III\/7\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53524,"edition_id":2,"name":"Uniform Trust Code","identifier":"7","label":"chapter","depth":3,"order_by":1,"parent_id":53428,"metadata":{"child_laws":150,"child_structures":13},"date_created":"2026-08-02 03:17:42","date_modified":"2026-08-02 12:37:10","permalink":{"id":1501109,"object_type":"structure","relational_id":53524,"identifier":"7","token":"64.2\/III\/7","url":"\/64.2\/III\/7\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53428,"edition_id":2,"name":"Trusts","identifier":"III","label":"subtitle","depth":2,"order_by":3,"parent_id":53424,"metadata":{"child_laws":232,"child_structures":36},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:10","permalink":{"id":1500813,"object_type":"structure","relational_id":53428,"identifier":"III","token":"64.2\/III","url":"\/64.2\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53424,"edition_id":2,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":136,"parent_id":null,"metadata":{"child_laws":776,"child_structures":114},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:05","permalink":{"id":1499783,"object_type":"structure","relational_id":53424,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":376387,"structure_id":53528,"section_number":"64.2-719","catch_line":"Methods of creating trust","url":"\/64.2-719\/","token":"64.2\/III\/7\/4\/64.2-719","metadata":false},{"id":376388,"structure_id":53528,"section_number":"64.2-720","catch_line":"Requirements for creation","url":"\/64.2-720\/","token":"64.2\/III\/7\/4\/64.2-720","metadata":false},{"id":376389,"structure_id":53528,"section_number":"64.2-721","catch_line":"Trusts created in other jurisdictions","url":"\/64.2-721\/","token":"64.2\/III\/7\/4\/64.2-721","metadata":false},{"id":376390,"structure_id":53528,"section_number":"64.2-722","catch_line":"Trust purposes","url":"\/64.2-722\/","token":"64.2\/III\/7\/4\/64.2-722","metadata":false},{"id":376391,"structure_id":53528,"section_number":"64.2-723","catch_line":"Charitable purposes; enforcement","url":"\/64.2-723\/","token":"64.2\/III\/7\/4\/64.2-723","metadata":false},{"id":376392,"structure_id":53528,"section_number":"64.2-724","catch_line":"Creation of trust induced by fraud, duress, or undue influence","url":"\/64.2-724\/","token":"64.2\/III\/7\/4\/64.2-724","metadata":false},{"id":376393,"structure_id":53528,"section_number":"64.2-725","catch_line":"Evidence of oral trust","url":"\/64.2-725\/","token":"64.2\/III\/7\/4\/64.2-725","metadata":false},{"id":376394,"structure_id":53528,"section_number":"64.2-726","catch_line":"Trust for care of animal","url":"\/64.2-726\/","token":"64.2\/III\/7\/4\/64.2-726","metadata":false},{"id":376395,"structure_id":53528,"section_number":"64.2-727","catch_line":"Noncharitable trust without ascertainable beneficiary","url":"\/64.2-727\/","token":"64.2\/III\/7\/4\/64.2-727","metadata":false},{"id":376396,"structure_id":53528,"section_number":"64.2-728","catch_line":"Modification or termination of trust; proceedings for approval or disapproval","url":"\/64.2-728\/","token":"64.2\/III\/7\/4\/64.2-728","metadata":false},{"id":376397,"structure_id":53528,"section_number":"64.2-729","catch_line":"Modification or termination of noncharitable irrevocable trust by consent","url":"\/64.2-729\/","token":"64.2\/III\/7\/4\/64.2-729","metadata":false},{"id":376398,"structure_id":53528,"section_number":"64.2-730","catch_line":"Modification or termination because of unanticipated circumstances or inability to administer trust effectively","url":"\/64.2-730\/","token":"64.2\/III\/7\/4\/64.2-730","metadata":false},{"id":376399,"structure_id":53528,"section_number":"64.2-731","catch_line":"Cy pres","url":"\/64.2-731\/","token":"64.2\/III\/7\/4\/64.2-731","metadata":false},{"id":376400,"structure_id":53528,"section_number":"64.2-732","catch_line":"Modification or termination of uneconomic trust","url":"\/64.2-732\/","token":"64.2\/III\/7\/4\/64.2-732","metadata":false},{"id":376401,"structure_id":53528,"section_number":"64.2-733","catch_line":"Reformation to correct mistakes","url":"\/64.2-733\/","token":"64.2\/III\/7\/4\/64.2-733","metadata":false},{"id":376402,"structure_id":53528,"section_number":"64.2-734","catch_line":"Modification to achieve settlor's tax objectives","url":"\/64.2-734\/","token":"64.2\/III\/7\/4\/64.2-734","metadata":false},{"id":376403,"structure_id":53528,"section_number":"64.2-735","catch_line":"Combination and division of trusts","url":"\/64.2-735\/","token":"64.2\/III\/7\/4\/64.2-735","metadata":false},{"id":376404,"structure_id":53528,"section_number":"64.2-736","catch_line":"Amendment of trust where gift, grant, or will establishes private foundation or constitutes a charitable trust or a split-interest trust","url":"\/64.2-736\/","token":"64.2\/III\/7\/4\/64.2-736","metadata":false},{"id":376405,"structure_id":53528,"section_number":"64.2-737","catch_line":"Distribution of income of trust that is a private foundation or a charitable trust; prohibitions as to such private foundation","url":"\/64.2-737\/","token":"64.2\/III\/7\/4\/64.2-737","metadata":false},{"id":376406,"structure_id":53528,"section_number":"64.2-738","catch_line":"Prohibitions as to trust that is deemed a split-interest trust","url":"\/64.2-738\/","token":"64.2\/III\/7\/4\/64.2-738","metadata":false},{"id":376407,"structure_id":53528,"section_number":"64.2-739","catch_line":"Application of \u00a7\u00a7 64.2-737 and 64.2-738","url":"\/64.2-739\/","token":"64.2\/III\/7\/4\/64.2-739","metadata":false},{"id":376408,"structure_id":53528,"section_number":"64.2-740","catch_line":"Interpretation of references to Internal Revenue Code in \u00a7\u00a7 64.2-736 through 64.2-739","url":"\/64.2-740\/","token":"64.2\/III\/7\/4\/64.2-740","metadata":false},{"id":376409,"structure_id":53528,"section_number":"64.2-741","catch_line":"Powers of courts not impaired by \u00a7\u00a7 64.2-736 through 64.2-740","url":"\/64.2-741\/","token":"64.2\/III\/7\/4\/64.2-741","metadata":false}],"previous_section":{"id":376401,"structure_id":53528,"section_number":"64.2-733","catch_line":"Reformation to correct mistakes","url":"\/64.2-733\/","token":"64.2\/III\/7\/4\/64.2-733","metadata":false},"next_section":{"id":376403,"structure_id":53528,"section_number":"64.2-735","catch_line":"Combination and division of trusts","url":"\/64.2-735\/","token":"64.2\/III\/7\/4\/64.2-735","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-734\/","history_text":"<p>This law was first created in 2005. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?051+ful+CHAP0935\">935<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2012, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0614\">614<\/a>.<\/p>","references":[{"id":376211,"section_number":"64.2-404.1","catch_line":"Reformation of will to correct mistakes or achieve decedent's tax objectives","order_by":null,"url":"\/64.2-404.1\/"},{"id":376371,"section_number":"64.2-703","catch_line":"Default and mandatory rules","order_by":null,"url":"\/64.2-703\/"},{"id":376396,"section_number":"64.2-728","catch_line":"Modification or termination of trust; proceedings for approval or disapproval","order_by":null,"url":"\/64.2-728\/"}],"refers_to":false,"permalink":{"id":1501327,"object_type":"law","relational_id":376402,"identifier":"64.2-734","token":"64.2\/III\/7\/4\/64.2-734","url":"\/64.2-734\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-734\/","token":"64.2\/III\/7\/4\/64.2-734","dublin_core":{"Title":"Modification to achieve settlor&#8217;s tax objectives","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-734","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>To achieve the settlor&#8217;s tax objectives, the <span class=\"dictionary\">court<\/span> may modify the terms of a trust in a manner that is not contrary to the settlor&#8217;s probable intention. The <span class=\"dictionary\">court<\/span> may provide that the modification has retroactive effect.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nMODIFICATION TO ACHIEVE SETTLOR&#8217;S TAX OBJECTIVES (\u00a7 64.2-734)\n\nTo achieve the settlor&#8217;s tax objectives, the court may modify the terms of\na trust in a manner that is not contrary to the settlor&#8217;s probable\nintention. The court may provide that the modification has retroactive effect.\n\nHISTORY: 2005, c. 935, \u00a7 55-544.16; 2012, c. 614.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}