§ 2-3-818 — Insubstantial allocation not required

(a) If a trustee determines that an allocation between
principal and income required by W.S. 2-3-819 through 2-3-822 or
2-3-825 is insubstantial, the trustee may allocate the entire
amount to principal unless one of the circumstances described in
W.S. 2-3-804(c) applies to the allocation. This power may be
exercised by a cotrustee in the circumstances described in W.S.
2-3-804(d) and may be released for the reasons and in the manner
described in W.S. 2-3-804(e). An allocation is presumed to be
insubstantial if:
(i) The amount of the allocation would increase or
decrease net income in an accounting period, as determined
before the allocation, by less than ten percent (10%); or
(ii) The value of the asset producing the receipt for
which the allocation would be made is less than ten percent
(10%) of the total value of the trust's assets at the beginning
of the accounting period.