(3) Unless otherwise provided by the terms of unitrust policy or the terms of the
trust, the distribution amount each year shall be deemed to be paid from the following
sources for that year in the following order:
(a) Net income determined as if the trust was not a unitrust;
(b) Other ordinary income as determined for federal income tax purposes;
(c) Net realized short-term capital gains as determined for federal income tax purposes;
(d) Net realized long-term capital gains as determined for federal income tax purposes;
(e) Trust principal comprising assets for which there is a readily available market
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