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In general, an action filed in court to reform a document to conform with the intention of the creator. Within the context of split interest trusts which provide for an interest passing both for private and charitable purposes, no charitable estate tax deduction is permissible unless the trust is a valid split interest trust. A defective trust may be modified to comply with the law under conditions set forth in Section 2055(e)(3).
Synonyms: reformations
Synonyms list (a comma-separated list)
reformations