Idaho Code
Title 68 - TRUSTS AND FIDUCIARIES

Chapter 1 - TRUSTS

Section 68-101 - TRUSTEES — POWER OF DISTRICT COURT TO APPOINT. - 68-101. TRUSTEES — POWER OF DISTRICT COURT TO APPOINT. When...

Section 68-102 - DEATH, RENUNCIATION, OR DISCHARGE OF TRUSTEE — SURVIVAL OF TRUST. - 68-102. DEATH, RENUNCIATION, OR DISCHARGE OF TRUSTEE — SURVIVAL OF...

Section 68-103 - COMPENSATION OF TRUSTEES. - 68-103. COMPENSATION OF TRUSTEES. When a declaration of trust is...

Section 68-104 - UNIFORM TRUSTEES’ POWERS ACT — DEFINITIONS. - 68-104. UNIFORM TRUSTEES’ POWERS ACT — DEFINITIONS. As used in...

Section 68-105 - POWERS OF TRUSTEE CONFERRED BY TRUST OR BY LAW. - 68-105. POWERS OF TRUSTEE CONFERRED BY TRUST OR BY LAW....

Section 68-106 - POWERS OF TRUSTEES CONFERRED BY THIS ACT. - 68-106. POWERS OF TRUSTEES CONFERRED BY THIS ACT. (a) From...

Section 68-106A - FIDUCIARY DUTY TO DETERMINE EQUIVALENT VALUE OF SUBSTITUTED PROPERTY. - 68-106A. FIDUCIARY DUTY TO DETERMINE EQUIVALENT VALUE OF SUBSTITUTED PROPERTY....

Section 68-107 - TRUSTEE’S OFFICE NOT TRANSFERABLE — TRANSACTIONS UNDER CHAPTER 14, TITLE 26, IDAHO CODE, EXCEPTED. - 68-107. TRUSTEE’S OFFICE NOT TRANSFERABLE — TRANSACTIONS UNDER CHAPTER 14,...

Section 68-108 - POWER OF COURT TO PERMIT DEVIATION OR TO APPROVE TRANSACTIONS INVOLVING CONFLICT OF INTEREST. - 68-108. POWER OF COURT TO PERMIT DEVIATION OR TO APPROVE...

Section 68-109 - POWERS EXERCISABLE BY JOINT TRUSTEES — LIABILITY. - 68-109. POWERS EXERCISABLE BY JOINT TRUSTEES — LIABILITY. (a) Any...

Section 68-110 - THIRD PERSONS PROTECTED IN DEALING WITH TRUSTEE. - 68-110. THIRD PERSONS PROTECTED IN DEALING WITH TRUSTEE. With respect...

Section 68-111 - APPLICATION OF ACT. - 68-111. APPLICATION OF ACT. Except as specifically provided in the...

Section 68-112 - UNIFORMITY OF INTERPRETATION. - 68-112. UNIFORMITY OF INTERPRETATION. This act shall be construed to...

Section 68-113 - SHORT TITLE. - 68-113. SHORT TITLE. This act may be cited as the...

Section 68-114 - PRESENTATION OF A CERTIFICATION OF TRUST IN LIEU OF THE TRUST INSTRUMENT — EFFECT — FORM. - 68-114. PRESENTATION OF A CERTIFICATION OF TRUST IN LIEU OF...

Section 68-115 - CONTENTS OF CERTIFICATION OF TRUST. - 68-115. CONTENTS OF CERTIFICATION OF TRUST. (1) A certification of...

Section 68-116 - DISPOSITIVE PROVISIONS NOT REQUIRED — PERSON PRESENTED WITH CERTIFICATION MAY REQUEST EXCERPTS FROM TRUST INSTRUMENT DESIGNATING TRUSTEE. - 68-116. DISPOSITIVE PROVISIONS NOT REQUIRED — PERSON PRESENTED WITH CERTIFICATION...

Section 68-117 - RELIANCE ON FACTS CONTAINED IN CERTIFICATION — ENFORCEABILITY. - 68-117. RELIANCE ON FACTS CONTAINED IN CERTIFICATION — ENFORCEABILITY. (1)...

Section 68-118 - FAILURE TO DEMAND CERTIFICATION OR REFUSAL TO ACCEPT AND RELY ON CERTIFICATION NOT IMPROPER ACT — LIABILITY. - 68-118. FAILURE TO DEMAND CERTIFICATION OR REFUSAL TO ACCEPT AND...

Section 68-119 - APPLICABILITY. - 68-119. APPLICABILITY. The provisions of sections 68-114 through 68-120, Idaho...

Section 68-120 - DOCTRINE OF WORTHIER TITLE INAPPLICABLE. - 68-120. DOCTRINE OF WORTHIER TITLE INAPPLICABLE. The doctrine of worthier...

Chapter 2 - ASSIGNMENTS FOR BENEFIT OF CREDITORS

Section 68-201 - RESIDENCE QUALIFICATION OF ASSIGNEE. - 68-201. RESIDENCE QUALIFICATION OF ASSIGNEE. No assignment for the benefit...

Chapter 3 - UNIFORM FIDUCIARIES LAW

Section 68-301 - DEFINITION OF TERMS. - 68-301. DEFINITION OF TERMS. In this chapter unless the context...

Section 68-302 - APPLICATION OF PAYMENTS MADE TO FIDUCIARIES. - 68-302. APPLICATION OF PAYMENTS MADE TO FIDUCIARIES. A person who...

Section 68-304 - TRANSFER OF NEGOTIABLE INSTRUMENT BY FIDUCIARY. - 68-304. TRANSFER OF NEGOTIABLE INSTRUMENT BY FIDUCIARY. If any negotiable...

Section 68-305 - CHECK DRAWN BY FIDUCIARY PAYABLE TO THIRD PERSON. - 68-305. CHECK DRAWN BY FIDUCIARY PAYABLE TO THIRD PERSON. If...

Section 68-306 - CHECK DRAWN BY AND PAYABLE TO FIDUCIARY. - 68-306. CHECK DRAWN BY AND PAYABLE TO FIDUCIARY. If a...

Section 68-307 - DEPOSIT IN NAME OF FIDUCIARY AS SUCH. - 68-307. DEPOSIT IN NAME OF FIDUCIARY AS SUCH. If a...

Section 68-308 - DEPOSIT IN NAME OF PRINCIPAL. - 68-308. DEPOSIT IN NAME OF PRINCIPAL. If a check is...

Section 68-309 - DEPOSIT IN FIDUCIARY’S PERSONAL ACCOUNT. - 68-309. DEPOSIT IN FIDUCIARY’S PERSONAL ACCOUNT. If a fiduciary makes...

Section 68-310 - DEPOSIT IN NAMES OF TWO OR MORE TRUSTEES. - 68-310. DEPOSIT IN NAMES OF TWO OR MORE TRUSTEES. When...

Section 68-311 - CHAPTER NOT RETROACTIVE. - 68-311. CHAPTER NOT RETROACTIVE. The provisions of this chapter shall...

Section 68-312 - CASES NOT PROVIDED FOR IN CHAPTER. - 68-312. CASES NOT PROVIDED FOR IN CHAPTER. In any case...

Section 68-313 - UNIFORMITY OF INTERPRETATION. - 68-313. UNIFORMITY OF INTERPRETATION. This chapter shall be so interpreted...

Section 68-314 - SHORT TITLE. - 68-314. SHORT TITLE. This chapter may be cited as the...

Section 68-315 - INCONSISTENT LAWS REPEALED. - 68-315. INCONSISTENT LAWS REPEALED. All acts or parts of acts...

Chapter 4 - LEGAL INVESTMENTS

Section 68-401 - MORTGAGE LOANS INSURABLE BY FEDERAL HOUSING ADMINISTRATOR — AUTHORITY TO MAKE. - 68-401. MORTGAGE LOANS INSURABLE BY FEDERAL HOUSING ADMINISTRATOR — AUTHORITY...

Section 68-402 - SECURITIES OF FEDERAL HOUSING ADMINISTRATOR AND NATIONAL MORTGAGE ASSOCIATIONS LEGAL INVESTMENTS. - 68-402. SECURITIES OF FEDERAL HOUSING ADMINISTRATOR AND NATIONAL MORTGAGE ASSOCIATIONS...

Section 68-403 - OTHER LAWS DECLARED INAPPLICABLE. - 68-403. OTHER LAWS DECLARED INAPPLICABLE. No law of this state,...

Section 68-404 - FEDERAL HOME LOAN BANK SECURITIES MADE LEGAL INVESTMENTS. - 68-404. FEDERAL HOME LOAN BANK SECURITIES MADE LEGAL INVESTMENTS. Executors,...

Section 68-404A - BANKS AND TRUST COMPANIES — INVESTMENT IN MUTUAL FUNDS. - 68-404A. BANKS AND TRUST COMPANIES — INVESTMENT IN MUTUAL FUNDS....

Section 68-405 - HOUSING BONDS LEGAL INVESTMENTS. - 68-405. HOUSING BONDS LEGAL INVESTMENTS. Notwithstanding any restrictions on investments...

Section 68-406 - LIFE, ENDOWMENT AND ANNUITY CONTRACTS — INVESTMENT OF FUNDS. - 68-406. LIFE, ENDOWMENT AND ANNUITY CONTRACTS — INVESTMENT OF FUNDS....

Section 68-407 - PUBLIC AND TRUST FUNDS — INVESTMENT IN PORT DISTRICT OBLIGATIONS. - 68-407. PUBLIC AND TRUST FUNDS — INVESTMENT IN PORT DISTRICT...

Chapter 5 - UNIFORM PRUDENT INVESTOR ACT

Section 68-501 - PRUDENT INVESTOR RULE. - 68-501. PRUDENT INVESTOR RULE. (1) Except as otherwise provided in...

Section 68-502 - STANDARD OF CARE — PORTFOLIO STRATEGY — RISK AND RETURN OBJECTIVES. - 68-502. STANDARD OF CARE — PORTFOLIO STRATEGY — RISK AND...

Section 68-503 - DIVERSIFICATION. - 68-503. DIVERSIFICATION. A trustee shall diversify the investments of the...

Section 68-504 - DUTIES AT INCEPTION OF TRUSTEESHIP. - 68-504. DUTIES AT INCEPTION OF TRUSTEESHIP. Within a reasonable time...

Section 68-505 - LOYALTY. - 68-505. LOYALTY. A trustee shall invest and manage the trust...

Section 68-506 - IMPARTIALITY. - 68-506. IMPARTIALITY. If a trust has two (2) or more...

Section 68-507 - INVESTMENT COSTS. - 68-507. INVESTMENT COSTS. In investing and managing trust assets, a...

Section 68-508 - REVIEWING COMPLIANCE. - 68-508. REVIEWING COMPLIANCE. Compliance with the prudent investor rule is...

Section 68-509 - DELEGATION OF INVESTMENT AND MANAGEMENT FUNCTIONS. - 68-509. DELEGATION OF INVESTMENT AND MANAGEMENT FUNCTIONS. (1) A trustee...

Section 68-510 - LANGUAGE INVOKING STANDARD OF ACT. - 68-510. LANGUAGE INVOKING STANDARD OF ACT. The following terms or...

Section 68-511 - APPLICATION TO EXISTING TRUSTS. - 68-511. APPLICATION TO EXISTING TRUSTS. This act applies to trusts...

Section 68-512 - UNIFORMITY OF APPLICATION AND CONSTRUCTION. - 68-512. UNIFORMITY OF APPLICATION AND CONSTRUCTION. This act shall be...

Section 68-513 - SHORT TITLE. - 68-513. SHORT TITLE. This act may be cited as the...

Section 68-514 - GUARDIANS AND CONSERVATORS. - 68-514. GUARDIANS AND CONSERVATORS. The provisions of this act shall...

Chapter 6 - NOMINEE REGISTRATION ACT

Section 68-601 - ESTABLISHMENT OF NOMINEE REGISTRATION. - 68-601. ESTABLISHMENT OF NOMINEE REGISTRATION. Any bank or trust company...

Section 68-602 - CORPORATION’S DUTY TO INQUIRE INTO A TRANSFER. - 68-602. CORPORATION’S DUTY TO INQUIRE INTO A TRANSFER. A corporation...

Section 68-603 - SHORT TITLE. - 68-603. SHORT TITLE. This act may be cited as the...

Chapter 7 - UNIFORM COMMON TRUST FUND ACT

Section 68-701 - ESTABLISHMENT OF COMMON TRUST FUNDS. - 68-701. ESTABLISHMENT OF COMMON TRUST FUNDS. (1) Any bank or...

Section 68-702 - UNIFORMITY OF INTERPRETATION. - 68-702. UNIFORMITY OF INTERPRETATION. This act shall be so interpreted...

Section 68-703 - SHORT TITLE. - 68-703. SHORT TITLE. This act may be cited as the...

Chapter 8 - TRANSFERS TO MINORS

Section 68-801 - DEFINITIONS. - 68-801. DEFINITIONS. As used in this chapter: (1) "Adult" means...

Section 68-802 - SCOPE AND JURISDICTION. - 68-802. SCOPE AND JURISDICTION. (1) This chapter applies to a...

Section 68-803 - NOMINATION OF CUSTODIAN. - 68-803. NOMINATION OF CUSTODIAN. (1) A person having the right...

Section 68-804 - TRANSFER BY GIFT OR EXERCISE OF POWER OF APPOINTMENT. - 68-804. TRANSFER BY GIFT OR EXERCISE OF POWER OF APPOINTMENT....

Section 68-805 - TRANSFER AUTHORIZED BY WILL OR TRUST. - 68-805. TRANSFER AUTHORIZED BY WILL OR TRUST. (1) A personal...

Section 68-806 - OTHER TRANSFER BY FIDUCIARY. - 68-806. OTHER TRANSFER BY FIDUCIARY. (1) Subject to subsection (3)...

Section 68-807 - TRANSFER BY OBLIGOR. - 68-807. TRANSFER BY OBLIGOR. (1) Subject to subsections (2) and...

Section 68-808 - RECEIPT FOR CUSTODIAL PROPERTY. - 68-808. RECEIPT FOR CUSTODIAL PROPERTY. A written acknowledgment of delivery...

Section 68-809 - MANNER OF CREATING CUSTODIAL PROPERTY AND EFFECTING TRANSFER — DESIGNATION OF INITIAL CUSTODIAN — CONTROL. - 68-809. MANNER OF CREATING CUSTODIAL PROPERTY AND EFFECTING TRANSFER —...

Section 68-810 - SINGLE CUSTODIANSHIP. - 68-810. SINGLE CUSTODIANSHIP. A transfer may be made only for...

Section 68-811 - VALIDITY AND EFFECT OF TRANSFER. - 68-811. VALIDITY AND EFFECT OF TRANSFER. (1) The validity of...

Section 68-812 - CARE OF CUSTODIAL PROPERTY. - 68-812. CARE OF CUSTODIAL PROPERTY. (1) A custodian shall: (a)...

Section 68-813 - POWERS OF CUSTODIAN. - 68-813. POWERS OF CUSTODIAN. (1) A custodian, acting in a...

Section 68-814 - USE OF CUSTODIAL PROPERTY. - 68-814. USE OF CUSTODIAL PROPERTY. (1) A custodian may deliver...

Section 68-815 - CUSTODIAN’S EXPENSES, COMPENSATION, AND BOND. - 68-815. CUSTODIAN’S EXPENSES, COMPENSATION, AND BOND. (1) A custodian is...

Section 68-816 - EXEMPTION OF THIRD PERSON FROM LIABILITY. - 68-816. EXEMPTION OF THIRD PERSON FROM LIABILITY. A third person,...

Section 68-817 - LIABILITY TO THIRD PERSONS. - 68-817. LIABILITY TO THIRD PERSONS. (1) A claim based on...

Section 68-818 - RENUNCIATION, RESIGNATION, DEATH, OR REMOVAL OF CUSTODIAN — DESIGNATION OF SUCCESSOR CUSTODIAN. - 68-818. RENUNCIATION, RESIGNATION, DEATH, OR REMOVAL OF CUSTODIAN — DESIGNATION...

Section 68-819 - ACCOUNTING BY AND DETERMINATION OF LIABILITY OF CUSTODIAN. - 68-819. ACCOUNTING BY AND DETERMINATION OF LIABILITY OF CUSTODIAN. (1)...

Section 68-820 - TERMINATION OF CUSTODIANSHIP. - 68-820. TERMINATION OF CUSTODIANSHIP. The custodian shall transfer in an...

Section 68-821 - APPLICABILITY. - 68-821. APPLICABILITY. The provisions of this chapter apply to a...

Section 68-822 - EFFECT ON EXISTING CUSTODIANSHIPS. - 68-822. EFFECT ON EXISTING CUSTODIANSHIPS. (1) Any transfer of custodial...

Section 68-823 - UNIFORMITY OF APPLICATION AND CONSTRUCTION. - 68-823. UNIFORMITY OF APPLICATION AND CONSTRUCTION. The provisions of this...

Section 68-824 - SHORT TITLE. - 68-824. SHORT TITLE. This chapter may be cited as the...

Section 68-825 - SEVERABILITY. - 68-825. SEVERABILITY. The provisions of this chapter are hereby declared...

Chapter 9 - SIMPLIFICATION OF FIDUCIARY SECURITY TRANSFERS

Section 68-901 - DEFINITIONS. - 68-901. DEFINITIONS. In this act, unless the context otherwise requires:...

Section 68-902 - REGISTRATION IN THE NAME OF A FIDUCIARY. - 68-902. REGISTRATION IN THE NAME OF A FIDUCIARY. A corporation...

Section 68-903 - ASSIGNMENT BY A FIDUCIARY. - 68-903. ASSIGNMENT BY A FIDUCIARY. Except as otherwise provided in...

Section 68-904 - EVIDENCE OF APPOINTMENT OR INCUMBENCY. - 68-904. EVIDENCE OF APPOINTMENT OR INCUMBENCY. A corporation or transfer...

Section 68-905 - ADVERSE CLAIMS. - 68-905. ADVERSE CLAIMS. (a) A person asserting a claim of...

Section 68-906 - NONLIABILITY OF CORPORATION AND TRANSFER AGENT. - 68-906. NONLIABILITY OF CORPORATION AND TRANSFER AGENT. A corporation or...

Section 68-907 - NONLIABILITY OF THIRD PERSONS. - 68-907. NONLIABILITY OF THIRD PERSONS. (a) No person who participates...

Section 68-908 - TERRITORIAL APPLICATION. - 68-908. TERRITORIAL APPLICATION. (a) The rights and duties of a...

Section 68-909 - TAX OBLIGATIONS. - 68-909. TAX OBLIGATIONS. This act does not affect any obligation...

Section 68-910 - UNIFORMITY OF INTERPRETATION. - 68-910. UNIFORMITY OF INTERPRETATION. This act shall be so construed...

Section 68-911 - SHORT TITLE. - 68-911. SHORT TITLE. This act may be cited as the...

Chapter 10 - UNIFORM PRINCIPAL AND INCOME ACT

Part 1 - DEFINITIONS AND FIDUCIARY DUTIES

Section 68-10-101 - SHORT TITLE. - 68-10-101. SHORT TITLE. This chapter may be cited as the...

Section 68-10-102 - DEFINITIONS. - 68-10-102. DEFINITIONS. In this chapter: (1) "Accounting period" means a...

Section 68-10-103 - FIDUCIARY DUTIES — GENERAL PRINCIPLES. - 68-10-103. FIDUCIARY DUTIES — GENERAL PRINCIPLES. (a) In allocating receipts...

Section 68-10-104 - TRUSTEE’S POWER TO ADJUST. - 68-10-104. TRUSTEE’S POWER TO ADJUST. (a) A trustee may adjust...

Section 68-10-105 - NOTICE OF PROPOSED ACTION. - 68-10-105. NOTICE OF PROPOSED ACTION. (a) A trustee may give...

Part 2 - DECEDENT’S ESTATE OR TERMINATING INCOME INTEREST

Section 68-10-201 - DETERMINATION AND DISTRIBUTION OF NET INCOME. - 68-10-201. DETERMINATION AND DISTRIBUTION OF NET INCOME. After a decedent...

Section 68-10-202 - DISTRIBUTION TO RESIDUARY AND REMAINDER BENEFICIARIES. - 68-10-202. DISTRIBUTION TO RESIDUARY AND REMAINDER BENEFICIARIES. (a) Each beneficiary...

Part 3 - APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST

Section 68-10-301 - WHEN RIGHT TO INCOME BEGINS AND ENDS. - 68-10-301. WHEN RIGHT TO INCOME BEGINS AND ENDS. (a) An...

Section 68-10-302 - APPORTIONMENT OF RECEIPTS AND DISBURSEMENTS WHEN DECEDENT DIES OR INCOME INTEREST BEGINS. - 68-10-302. APPORTIONMENT OF RECEIPTS AND DISBURSEMENTS WHEN DECEDENT DIES OR...

Section 68-10-303 - APPORTIONMENT WHEN INCOME INTEREST ENDS. - 68-10-303. APPORTIONMENT WHEN INCOME INTEREST ENDS. (a) In this section,...

Part 4 - ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST

Section 68-10-401 - CHARACTER OF RECEIPTS. - 68-10-401. CHARACTER OF RECEIPTS. (a) In this section, "entity" means...

Section 68-10-402 - DISTRIBUTION FROM TRUST OR ESTATE. - 68-10-402. DISTRIBUTION FROM TRUST OR ESTATE. A trustee shall allocate...

Section 68-10-403 - BUSINESS AND OTHER ACTIVITIES CONDUCTED BY TRUSTEE. - 68-10-403. BUSINESS AND OTHER ACTIVITIES CONDUCTED BY TRUSTEE. (a) If...

Section 68-10-404 - PRINCIPAL RECEIPTS. - 68-10-404. PRINCIPAL RECEIPTS. A trustee shall allocate to principal: (1)...

Section 68-10-405 - RENTAL PROPERTY. - 68-10-405. RENTAL PROPERTY. To the extent that a trustee accounts...

Section 68-10-406 - OBLIGATION TO PAY MONEY. - 68-10-406. OBLIGATION TO PAY MONEY. (a) An amount received as...

Section 68-10-407 - INSURANCE POLICIES AND SIMILAR CONTRACTS. - 68-10-407. INSURANCE POLICIES AND SIMILAR CONTRACTS. (a) Except as otherwise...

Section 68-10-408 - INSUBSTANTIAL ALLOCATIONS NOT REQUIRED. - 68-10-408. INSUBSTANTIAL ALLOCATIONS NOT REQUIRED. If a trustee determines that...

Section 68-10-409 - DEFERRED COMPENSATION, ANNUITIES, AND SIMILAR PAYMENTS. - 68-10-409. DEFERRED COMPENSATION, ANNUITIES, AND SIMILAR PAYMENTS. (a) In this...

Section 68-10-410 - LIQUIDATING ASSET. - 68-10-410. LIQUIDATING ASSET. (a) In this section, "liquidating asset" means...

Section 68-10-411 - MINERALS, WATER AND OTHER NATURAL RESOURCES. - 68-10-411. MINERALS, WATER AND OTHER NATURAL RESOURCES. (a) To the...

Section 68-10-412 - TIMBER. - 68-10-412. TIMBER. (a) To the extent that a trustee accounts...

Section 68-10-413 - PROPERTY NOT PRODUCTIVE OF INCOME. - 68-10-413. PROPERTY NOT PRODUCTIVE OF INCOME. (a) If a marital...

Section 68-10-414 - DERIVATIVES AND OPTIONS. - 68-10-414. DERIVATIVES AND OPTIONS. (a) In this section, "derivative" means...

Section 68-10-415 - ASSET-BACKED SECURITIES. - 68-10-415. ASSET-BACKED SECURITIES. (a) In this section, "asset-backed security" means...

Part 5 - ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST

Section 68-10-501 - DISBURSEMENTS FROM INCOME. - 68-10-501. DISBURSEMENTS FROM INCOME. A trustee shall make the following...

Section 68-10-502 - DISBURSEMENTS FROM PRINCIPAL. - 68-10-502. DISBURSEMENTS FROM PRINCIPAL. (a) A trustee shall make the...

Section 68-10-503 - TRANSFERS FROM INCOME TO PRINCIPAL FOR DEPRECIATION. - 68-10-503. TRANSFERS FROM INCOME TO PRINCIPAL FOR DEPRECIATION. (a) In...

Section 68-10-504 - TRANSFERS FROM INCOME TO REIMBURSE PRINCIPAL. - 68-10-504. TRANSFERS FROM INCOME TO REIMBURSE PRINCIPAL. (a) If a...

Section 68-10-505 - INCOME TAXES. - 68-10-505. INCOME TAXES. (a) A tax required to be paid...

Section 68-10-506 - ADJUSTMENTS BETWEEN PRINCIPAL AND INCOME BECAUSE OF TAXES. - 68-10-506. ADJUSTMENTS BETWEEN PRINCIPAL AND INCOME BECAUSE OF TAXES. (a)...

Part 6 - MISCELLANEOUS PROVISIONS

Section 68-10-601 - UNIFORMITY OF APPLICATION AND CONSTRUCTION. - 68-10-601. UNIFORMITY OF APPLICATION AND CONSTRUCTION. In applying and construing...

Section 68-10-602 - SEVERABILITY CLAUSE. - 68-10-602. SEVERABILITY CLAUSE. If any provision of this chapter or...

Section 68-10-603 - [RESERVED.] - 68-10-603. [RESERVED.] History: [68-10-603, added 2001, ch. 261, sec. 2,...

Section 68-10-604 - [RESERVED.] - 68-10-604. [RESERVED.] History: [68-10-604, added 2001, ch. 261, sec. 2,...

Section 68-10-605 - APPLICATION OF CHAPTER TO EXISTING TRUSTS AND ESTATES. - 68-10-605. APPLICATION OF CHAPTER TO EXISTING TRUSTS AND ESTATES. This...

Chapter 12 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS

Section 68-1201 - TRUSTS COVERED BY LAW. - 68-1201. TRUSTS COVERED BY LAW. This act shall apply only...

Section 68-1202 - PROVISIONS PROHIBITED IN TRUST INSTRUMENTS. - 68-1202. PROVISIONS PROHIBITED IN TRUST INSTRUMENTS. The trust instrument of...

Section 68-1203 - REQUIRED DISTRIBUTIONS. - 68-1203. REQUIRED DISTRIBUTIONS. The trust instrument of each trust to...

Section 68-1204 - TRUSTEE MAY AMEND GOVERNING INSTRUMENT UNDER CERTAIN CIRCUMSTANCES. - 68-1204. TRUSTEE MAY AMEND GOVERNING INSTRUMENT UNDER CERTAIN CIRCUMSTANCES. The...

Section 68-1205 - COURTS AND ATTORNEY GENERAL NOT IMPAIRED. - 68-1205. COURTS AND ATTORNEY GENERAL NOT IMPAIRED. Nothing in this...

Section 68-1206 - REFERENCES TO INTERNAL REVENUE CODE OF 1986. - 68-1206. REFERENCES TO INTERNAL REVENUE CODE OF 1986. All references...

Section 68-1207 - TRUST INSTRUMENTS OR PRIVATE FOUNDATION ARTICLES MAY PROVIDE THAT THIS LAW WILL NOT APPLY. - 68-1207. TRUST INSTRUMENTS OR PRIVATE FOUNDATION ARTICLES MAY PROVIDE THAT...

Chapter 13 - IDAHO UNIFORM CUSTODIAL TRUST ACT

Section 68-1301 - DEFINITIONS. - 68-1301. DEFINITIONS. As used in this chapter: (1) "Adult" means...

Section 68-1302 - CUSTODIAL TRUST — GENERAL. - 68-1302. CUSTODIAL TRUST — GENERAL. (1) A person may create...

Section 68-1303 - CUSTODIAL TRUSTEE FOR FUTURE PAYMENT OR TRANSFER. - 68-1303. CUSTODIAL TRUSTEE FOR FUTURE PAYMENT OR TRANSFER. (1) A...

Section 68-1304 - FORM AND EFFECT OF RECEIPT AND ACCEPTANCE BY CUSTODIAL TRUSTEE — JURISDICTION. - 68-1304. FORM AND EFFECT OF RECEIPT AND ACCEPTANCE BY CUSTODIAL...

Section 68-1305 - TRANSFER TO CUSTODIAL TRUSTEE BY FIDUCIARY OR OBLIGOR — FACILITY OF PAYMENT. - 68-1305. TRANSFER TO CUSTODIAL TRUSTEE BY FIDUCIARY OR OBLIGOR —...

Section 68-1306 - MULTIPLE BENEFICIARIES — SEPARATE CUSTODIAL TRUSTS — SURVIVORSHIP. - 68-1306. MULTIPLE BENEFICIARIES — SEPARATE CUSTODIAL TRUSTS — SURVIVORSHIP. (1)...

Section 68-1307 - GENERAL DUTIES OF CUSTODIAL TRUSTEE. - 68-1307. GENERAL DUTIES OF CUSTODIAL TRUSTEE. (1) If appropriate, a...

Section 68-1308 - GENERAL POWERS OF CUSTODIAL TRUSTEE. - 68-1308. GENERAL POWERS OF CUSTODIAL TRUSTEE. (1) A custodial trustee,...

Section 68-1309 - USE OF CUSTODIAL TRUST PROPERTY. - 68-1309. USE OF CUSTODIAL TRUST PROPERTY. (1) A custodial trustee...

Section 68-1310 - DETERMINATION OF INCAPACITY — EFFECT. - 68-1310. DETERMINATION OF INCAPACITY — EFFECT. (1) The custodial trustee...

Section 68-1311 - EXEMPTION OF THIRD PERSON FROM LIABILITY. - 68-1311. EXEMPTION OF THIRD PERSON FROM LIABILITY. A third person...

Section 68-1312 - LIABILITY TO THIRD PERSON. - 68-1312. LIABILITY TO THIRD PERSON. (1) A claim based on...

Section 68-1313 - DECLINATION, RESIGNATION, INCAPACITY, DEATH, OR REMOVAL OF CUSTODIAL TRUSTEE — DESIGNATION OF SUCCESSOR CUSTODIAL TRUSTEE. - 68-1313. DECLINATION, RESIGNATION, INCAPACITY, DEATH, OR REMOVAL OF CUSTODIAL TRUSTEE...

Section 68-1314 - EXPENSES, COMPENSATION AND BOND OF CUSTODIAL TRUSTEE. - 68-1314. EXPENSES, COMPENSATION AND BOND OF CUSTODIAL TRUSTEE. Except as...

Section 68-1315 - REPORTING AND ACCOUNTING BY CUSTODIAL TRUSTEE — DETERMINATION OF LIABILITY OF CUSTODIAL TRUSTEE. - 68-1315. REPORTING AND ACCOUNTING BY CUSTODIAL TRUSTEE — DETERMINATION OF...

Section 68-1316 - LIMITATIONS OF ACTION AGAINST CUSTODIAL TRUSTEE. - 68-1316. LIMITATIONS OF ACTION AGAINST CUSTODIAL TRUSTEE. (1) Except as...

Section 68-1317 - DISTRIBUTION ON TERMINATION. - 68-1317. DISTRIBUTION ON TERMINATION. (1) Upon termination of a custodial...

Section 68-1318 - METHODS AND FORMS FOR CREATING CUSTODIAL TRUSTS. - 68-1318. METHODS AND FORMS FOR CREATING CUSTODIAL TRUSTS. (1) If...

Section 68-1319 - APPLICABLE LAW. - 68-1319. APPLICABLE LAW. (1) This chapter applies to a transfer...

Section 68-1320 - UNIFORMITY OF APPLICATION AND CONSTRUCTION. - 68-1320. UNIFORMITY OF APPLICATION AND CONSTRUCTION. This chapter shall be...

Section 68-1321 - SHORT TITLE. - 68-1321. SHORT TITLE. This chapter may be cited as the...

Section 68-1322 - SEVERABILITY. - 68-1322. SEVERABILITY. If any provision of this chapter or its...

Chapter 14 - COURT APPROVED PAYMENTS OR AWARDS TO MINORS OR INCOMPETENT PERSONS

Section 68-1401 - APPLICATION. - 68-1401. APPLICATION. The provisions of this chapter apply when: (1)...

Section 68-1402 - ORDER DIRECTING PAYMENT OF EXPENSES, COSTS AND FEES. - 68-1402. ORDER DIRECTING PAYMENT OF EXPENSES, COSTS AND FEES. (1)...

Section 68-1403 - DISPOSITION OF BALANCE. - 68-1403. DISPOSITION OF BALANCE. (1) If there is no guardianship...

Section 68-1404 - INCOMPETENT PERSONS. - 68-1404. INCOMPETENT PERSONS. References in this chapter to "incompetent person,"...

Section 68-1405 - SPECIAL NEEDS TRUSTS — REQUIREMENTS — JURISDICTION OF COURT — COURT ORDERS. - 68-1405. SPECIAL NEEDS TRUSTS — REQUIREMENTS — JURISDICTION OF COURT...

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Idaho Code Title 68 - TRUSTS AND FIDUCIARIES

Idaho Code
Title 68 - TRUSTS AND FIDUCIARIES