Statutes, codes, and regulations
Indiana Code
Title 30 - TRUSTS AND FIDUCIARIESArticle 4 - TRUST CODE
Chapter 5 - RULES GOVERNING THE ADMINISTRATION OF A TRUST
Section 30-4-5-23 - Private and charitable trust foundations; split-interest trusts; effective date of IC 30-4-5-21

Ind. Code § 30-4-5-23

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Current through P.L. 171-2024
Section 30-4-5-23 - Private and charitable trust foundations; split-interest trusts; effective date of IC 30-4-5-21

The provisions of 30-4-5-21 shall be effective as to trusts to which such section applies in accordance with the following subsections (a) and (b):

(a) With respect to each such trust first existing on or after January 1, 1970, the provisions of 30-4-5-21 shall be effective from and after the date such trust comes into existence.
(b) With respect to each such trust existing before January 1, 1970, the provisions of 30-4-5-21 shall be effective during taxable years commencing after December 31, 1971.

IC 30-4-5-23

Formerly: Acts1971 , P.L. 416, SEC.6.