Washington Revised Code Title 11. Probate and Trust Law § 11.110.220. Tax Reform Act of 1969, state implementation--Trust instruments deemed to contain certain provisions for distribution

The trust instrument of each trust to which RCW 11.110.200 through 11.110.260 applies, except “split-interest” trusts, shall be deemed to contain a provision requiring the trustee to distribute, for the purposes specified in the trust instrument, for each taxable year of the trust, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code.