For purposes of this subchapter, “long-term intergenerational security trust” means a trust established for an individual under eighteen (18) years of age which contains the provisions prescribed in § 28-72-504(a).
Structure Arkansas Code
Title 28 - Wills, Estates, and Fiduciary Relationships
Subtitle 5 - Fiduciary Relationships
Chapter 72 - Particular Trusts
Subchapter 5 - Long-Term Intergenerational Security Act of 1995
§ 28-72-502. Legislative intent
§ 28-72-504. Long-term intergenerational security trust agreement
§ 28-72-505. Tax and penalty on earnings