Upon the death of the beneficiary, all funds remaining in the long-term intergenerational security trust shall be distributed to the beneficiary's estate, and all undistributed income shall be included in the beneficiary's final tax return.
Section: Previous 28-72-502 28-72-503 28-72-504 28-72-505 28-72-506 28-72-507Last modified: November 15, 2016