Sec. 10. (a) Unless expressly prohibited in the governing trust instrument, and if the trustee would not be prohibited from exercising the power to adjust under IC 30-2-14-15(a) because at least one (1) of the provisions of IC 30-2-14-15(c)(3) through IC 30-2-14-15(c)(7) would be applicable, a trustee may, without the approval of the court having jurisdiction of the trust, take an action set forth in section 9 of this chapter:
(1) if, in the case of a trust described in section 2(1) of this chapter:
(A) the trustee sends written notice of the trustee's proposed action to:
(i) the settlor of the trust, if the settlor is living; and
(ii) the trust beneficiaries described in IC 30-2-14-16(b); and
(B) no person who receives a written notice under clause (A) objects to the proposed action; or
(2) if, in the case of a trust described in section 2(2) of this chapter, the owner of the cemetery:
(A) directs the trustee to take the action; or
(B) consents to the action of the trustee.
(b) To the extent applicable, the notice provided under subsection (a)(1)(A) must:
(1) state the trustee's intent to release the power to adjust under IC 30-2-14-15 and to convert the trust to a total return unitrust; and
(2) describe how the unitrust will operate and any decisions made by the trustee under this chapter.
In the notice, the trustee shall also specify an effective date of the conversion, reconversion, or change in the unitrust rate.
(c) A person who receives notice under subsection (a)(1)(A) of a trustee's proposed action may object to the proposed action by delivering a written objection to the trustee not later than sixty (60) days after receiving the notice.
As added by P.L.3-2003, SEC.2. Amended by P.L.33-2019, SEC.9.
Structure Indiana Code
Title 30. Trusts and Fiduciaries
Chapter 15. Total Return Unitrusts
30-2-15-1. "Current Valuation Year"
30-2-15-3. "Net Fair Market Value"
30-2-15-4. "Total Return Unitrust"
30-2-15-9. Trustee's Power to Convert Trust, Reconvert Trust, and Change Unitrust Rate
30-2-15-10. Acting Without Court Approval
30-2-15-11. Petition by Trustee
30-2-15-12. Petition by Trust Beneficiary
30-2-15-13. When Court Shall Approve Conversion, Reconversion, or Change in Rate
30-2-15-14. Reconversion's Release of Power to Adjust Void
30-2-15-15. Conversion to Unitrust; Unitrust Rate
30-2-15-15.2. Unitrust Rate for a Cemetery Perpetual Care Fund
30-2-15-16. Unitrust Amount; Initial Two Years of Trust
30-2-15-17. Unitrust Amount; Successive Years
30-2-15-18. Net Fair Market Value of Unitrust Assets
30-2-15-20. Prohibited Reduction in Unitrust Amount
30-2-15-21. Adjusting Net Fair Market Values of Assets
30-2-15-22. Prorating Unitrust Amount in Short Year
30-2-15-23. Unitrust Amount's Satisfying Tax Law Requirement of Preserving Tax Benefit
30-2-15-24. Construing the Governing Instrument