These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Unitrusts—Unitrust policies.
(1) In administering a unitrust under this article, a fiduciary shall follow a unitrust policy adopted under RCW
11.104B.120(1) (a) or (b) or amended or replaced under RCW
11.104B.120(1)(b).
(2) A unitrust policy must provide:
(a) The unitrust rate or the method for determining the unitrust rate under RCW
11.104B.150;
(b) The method for determining the applicable value under RCW
11.104B.160; and
(c) The rules described in RCW
11.104B.150 through
11.104B.180, which apply in the administration of the unitrust, whether the rules are: