Sec. 13. If the court finds that the conversion, reconversion, or change in the unitrust rate under this chapter will enable the trustee to better carry out: (1) in the case of a trust described in section 2(1) of this chapter, the intent of the settlor or testator and the purposes of the trust; or (2) in the case of a trust described in section 2(2) of this chapter, the perpetual care (as defined in IC 23-14-33-30 ) of the cemetery; the court shall approve the conversion, reconversion, or change in the unitrust rate under this chapter.
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