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Oregon Revised Statutes

Or. Rev. Stat. § 130.225 (2026)

UTC 416. Modification to achieve settlor’s tax objectives

✓ current as of May 2026
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      130.225 UTC 416. Modification to achieve settlor’s tax objectives. The court may modify the terms of a trust to achieve the settlor’s tax objectives if the modification is not contrary to the settlor’s probable intention. The court may provide that the modification has retroactive effect. [2005 c.348 §36]

Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 2011–2024 · leading case: Downs v. Binn, 336 Or. App. 665 (Or. Ct. App. 2024).
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Downs v. Binn, 336 Or. App. 665 (Or. Ct. App. 2024). · cites it 20× “Modification was granted under ORS 130.225, to achieve the settlor’s tax objectives, and under ORS 130.”
Downs v. Binn, 336 Or. App. 665 (Or. Ct. App. 2024). · cites it 20× “Modification was granted under ORS 130.225, to achieve the settlor’s tax objectives, and under ORS 130.”
Head v. Head, 323 P.3d 505 (Or. Ct. App. 2014). · cites it 10× “205(1) and ORS 130.225. In its ruling, the court concluded that, as written, the trust instrument was consistent with plaintiffs proffered interpretation of the document.”
Frakes v. Nay, 273 P.3d 137 (Or. Ct. App. 2011). · cites it 3× “220, a provision of the Uniform Trust Code (UTC), and modified pursuant to ORS 130.225, another provision of the UTC, to provide for only two distributions to respondent.”
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