Indiana Code § 30-2-13-19

Common trust fund
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Sec. 19. (a) A trustee may place trust money in a common or commingled trust fund under a single trust instrument.       (b) A trustee shall maintain a separate accounting record for each seller who deposits funds in a trust.       (c) Except for trusts established under IC 30-2-10 , records maintained under this section do not need to be segregated on a purchaser by purchaser basis.

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