2005 Idaho Code - 68-1203 — REQUIRED DISTRIBUTIONS

                                  TITLE  68
                            TRUSTS AND FIDUCIARIES
                                  CHAPTER 12
                           PRIVATE FOUNDATIONS AND
                              CHARITABLE TRUSTS
    68-1203.  REQUIRED DISTRIBUTIONS. The trust instrument of each trust to
which this act 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 of 1986.

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