Unitrust amount; initial two years of trust
Sec. 16. For the first two (2) years of the trust or the first two (2)
years after the conversion to a total return unitrust under this chapter,
the unitrust amount for a current valuation year of the trust must be
the product of the unitrust rate multiplied by the net fair market
values of the assets held in the trust on the first business day of the
current valuation year.
As added by P.L.3-2003, SEC.2.
Last modified: May 27, 2006