§ 7721. Scope; definition of trust matter.
(a) Scope.--This subchapter shall apply to this entire chapter unless the context clearly specifies the contrary.
(b) Definition.--As used in this subchapter, the term "trust matter" includes a judicial proceeding and a nonjudicial settlement, agreement or act pertaining to any matter listed in section 7710.1(d) (relating to nonjudicial settlement agreements - UTC 111).
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