Ind. Code § 30-4-5-23
Private and charitable trust foundations; split-interest trusts; effective date of IC 30-4-5-21
Indiana · Indiana Code Title 30 — Trusts and Fiduciaries · Status: effective
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- Citation
- Ind. Code § 30-4-5-23, Private and charitable trust foundations; split-interest trusts; effective date of IC 30-4-5-21, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1668488
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Full text
Sec. 23. The provisions of 30-4-5-21 shall be effective as to trusts to which such section applies in accordance with the following subsections (a) and (b):
(a) With respect to each such trust first existing on or after January 1, 1970, the provisions of 30-4-5-21 shall be effective from and after the date such trust comes into existence.
(b) With respect to each such trust existing before January 1, 1970, the provisions of 30-4-5-21 shall be effective during taxable years commencing after December 31, 1971.