RCW 11.110.220
Tax Reform Act of 1969, state implementation—Trust instruments deemed to contain certain provisions for distribution.
The trust instrument of each trust to which RCW 11.110.200 through 11.110.260 applies, except "split-interest" trusts, shall be deemed to contain a provision requiring the trustee to distribute, for the purposes specified in the trust instrument, for each taxable year of the trust, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code.
[ 1993 c 73 § 8; 1985 c 30 § 131. Prior: 1984 c 149 § 163; 1971 c 58 § 3. Formerly RCW 19.10.220.]
NOTES:
Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
Structure Revised Code of Washington
Title 11 - Probate and Trust Law
Chapter 11.110 - Charitable Trusts.
11.110.010 - Purpose of chapter.
11.110.040 - Information, documents, and reports are public records—Inspection—Publication.
11.110.070 - Tax or information return or report—Filing—Rules—Forms.
11.110.090 - Uniformity of chapter with laws of other states.
11.110.110 - Order to appear—Effect—Enforcement—Appellate review.
11.110.125 - Violations—Refusal to file reports, perform duties, etc.
11.110.130 - Violations—Civil action may be prosecuted.
11.110.270 - Tax Reform Act of 1969, state implementation—Not for profit corporations.