Indiana Statutes

§ 30-2-15-22 — Prorating unitrust amount in short year

Indiana·Art. 2 GENERAL PROVISIONS·Ch. 15 Total Return Unitrusts
(a)As used in this section, "short year" refers to a part of a calendar year that:
(1)begins when the interest of the current beneficiary or class of current beneficiaries begins; or
(2)ends when the interest of the current beneficiary or class of beneficiaries ends.
(b)The trustee shall prorate the unitrust amount on a daily basis in a short year.

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Legislative History

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

Nearby Sections

15
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