Indiana Code § 30-2-15-9

Trustee's power to convert trust, reconvert trust, and change unitrust rate
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Sec. 9. A trustee may: (1) release the trustee's power to adjust between trust principal and income under IC 30-2-14-15 and convert an income trust to a total return unitrust; (2) reconvert a total return unitrust to an income trust; or (3) change the unitrust rate; if the requirements of this chapter are met.

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