Washington Revised Code Title 11. Probate and Trust Law § 11.104B.180. Unitrust--Special tax benefits--Other rules

(a) Provide methods and standards for:

(b) Specify sources and the order of sources, including categories of income for federal income tax purposes, from which distributions of a unitrust amount are paid; or

(c) Provide other standards and rules the fiduciary determines serve the interests of the beneficiaries.

(a) The unitrust rate established under RCW 11.104B.150 may not be less than three percent or more than five percent;

(b) The only provisions of RCW 11.104B.160 that apply are RCW 11.104B.160 (1) and (2)(a), (d), (e)(i), and (i);

(c) The only period that may be used under RCW 11.104B.170 is a calendar year under RCW 11.104B.170(1)(a); and

(d) The only other provisions of RCW 11.104B.170 that apply are RCW 11.104B.170(2) (b)(i) and (c).