Ky. Rev. Stat. » Chapter 386B
Kentucky Revised Statutes

Ky. Rev. Stat. § 386B.4-160 (2026)

Modification to achieve settlor's tax objectives

✓ current as of May 2026
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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. The District Court shall have exclusive jurisdiction over matters under this section. Effective: July 15, 2014 History: Created 2014 Ky. Acts ch. 25, sec. 38, effective July 15, 2014.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2018–2023 · leading case: Davis v. Davis, 563 S.W.3d 105 (Ky. Ct. App. 2018).
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Davis v. Davis, 563 S.W.3d 105 (Ky. Ct. App. 2018). “KRS 386B.4-160 : Modification to achieve settlor's tax objectives.”
Charles G. Middleton, III v. Commonwealth Bank & Trust Co. in Its Capacity as Successor Tr. for the Lawrence L. Jones, Sr., Trust Under Agreement Dates December 28, 1933 (Ky. Ct. App. 2023). “4-140(5), KRS 386B.4-160, KRS 386B.4- 170(3). In addition, KRS 386B.”
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