Indiana Statutes

§ 30-2-15-21 — Adjusting net fair market values of assets

Indiana § 30-2-15-21
JurisdictionIndiana
Art. 2GENERAL PROVISIONS
Ch. 15Total Return Unitrusts

This text of Indiana § 30-2-15-21 (Adjusting net fair market values of assets) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 30-2-15-21 (2026).

Text

For purposes of section 16 of this chapter, the net fair market values of the assets held in trust on the first business day of a proper valuation year shall be adjusted to reflect any:

(1)reduction, in the case of a distribution or payment; or
(2)increase, in the case of a receipt; for the prior valuation year as if the distribution, payment, or receipt had occurred on the first day of the prior valuation year.

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Legislative History

As added by P.L.3-2003, SEC.2.

Nearby Sections

15
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Bluebook (online)
Indiana § 30-2-15-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/30-2-15-21.