Indiana Code
Chapter 3. Rules Governing the Rights, Powers, Duties, Liabilities, and Remedies of the Parties to a Trust
30-4-3-25.5. Distribution of Terminated Trust; Payment of Federal and State Taxes

Sec. 25.5. (a) This section applies beginning October 1, 2009.
(b) Except as provided in subsection (d), when a trust created to comply with 42 U.S.C. 1396p(d)(4)(A) is terminated, the trustee shall not distribute trust property to any person entitled to payment from the trust until the office of Medicaid policy and planning has been fully reimbursed for assistance rendered to the person for whom the trust was created.
(c) The primary purpose of a trust described in subsection (b) is to ensure that the state is repaid Medicaid benefits provided in return for excepting the trust from the general requirements of 42 U.S.C. 1396(d).
(d) A trustee may pay federal and state taxes from the trust before reimbursing the office of Medicaid policy and planning.
As added by P.L.14-2009, SEC.3.

Structure Indiana Code

Indiana Code

Title 30. Trusts and Fiduciaries

Article 4. Trust Code

Chapter 3. Rules Governing the Rights, Powers, Duties, Liabilities, and Remedies of the Parties to a Trust

30-4-3-1. Repealed

30-4-3-1.3. Revocable Trusts; Powers of Settlor; Duties of Trustees

30-4-3-1.5. Revocation or Amendment of Trust by Settlor

30-4-3-2. Power to Restrain Transfer of a Beneficiary's Interest

30-4-3-3. Powers of Trustees

30-4-3-3.2. Perpetual Care Fund Trusts; Trustee Withdrawals

30-4-3-4. Exercise of Powers by Multiple, Successor, or Surviving Trustees

30-4-3-5. Conflict of Interest in Exercise of Powers

30-4-3-6. Duties of Trustee

30-4-3-6.5. Liability of Trustee for Lack of Knowledge of Event Affecting Administration or Distribution of Trust

30-4-3-7. Self-Dealing; Transactions Between Trusts

30-4-3-7.5. Transactions Authorized

30-4-3-8. Duties of Co-Trustees

30-4-3-9. Duty of Trustee Under Control of Third Persons

30-4-3-10. Liability to Third Persons

30-4-3-11. Potential Liability of Trustee to Beneficiary; Remedies; Removal of Trustee

30-4-3-12. Liability for Breach of Trust by Co-Trustee

30-4-3-13. Liability of a Successor Trustee

30-4-3-14. Contribution and Indemnity

30-4-3-15. Remedies of Trustee Against Third Persons

30-4-3-16. Remedies Among Co-Trustees

30-4-3-17. Remedies of Trustee Against Beneficiary

30-4-3-18. Other Remedies of the Trustee

30-4-3-19. Relief of Trustee's Liability for Breach of Trust

30-4-3-20. Liability of Beneficiary

30-4-3-21. Remedies of Beneficiary Against Third Persons

30-4-3-22. Remedies of the Beneficiary Against the Trustee

30-4-3-23. Remedy of a Beneficiary Against a Co-Beneficiary

30-4-3-24. Repealed

30-4-3-24.4. Modification or Termination of Trust by Court

30-4-3-24.5. Termination by Trustee of Trust With Value Less Than $75,000

30-4-3-25. Rescission and Reformation

30-4-3-25.5. Distribution of Terminated Trust; Payment of Federal and State Taxes

30-4-3-26. Power to Direct a Deviation From the Terms of the Trust

30-4-3-27. Cy Pres Doctrine

30-4-3-28. Repealed

30-4-3-29. Removal, Resignation, and Appointment of Trustees

30-4-3-29.3. Power to Appoint a Successor Trustee

30-4-3-29.5. Corporate Trustee That Acquires Trust Due to Change in Control

30-4-3-30. Effect of This Article on the Court's Equity Powers

30-4-3-31. Judicial Modification of Trusts for Benevolent Public Purpose and Certain Transfers Not in Trust; Federal Compliance

30-4-3-32. Trustee's Liability for Breach of Trust

30-4-3-33. Trustee Vacancies; Priority for Filling Vacancy

30-4-3-34. Petition to Determine Heirs and Interests in Trust Estate

30-4-3-35. Matrimonial Trusts; Election; Effect of the Death of a Spouse or the Dissolution of the Marriage; Revocation

30-4-3-36. Repealed

30-4-3-37. Unclaimed Trust Shares; Disposition Procedures