"Net fair market value"
Sec. 3. As used in this chapter, "net fair market value" means the
fair market value of each asset comprising the trust reduced by the
liens, debts, and encumbrances of the trust, regardless of whether the
liens, debts, and encumbrances are allocable to a specific asset.
As added by P.L.3-2003, SEC.2.
Last modified: May 27, 2006