Ark. Code Ann. § 23-51-170: Trust business

A state trust company or a state bank may:

(1) Perform any act as a fiduciary;

(2) Engage in any trust business;

(3) Exercise any incidental power that is reasonably necessary to enable it to fully exercise, according to commonly accepted fiduciary customs and usages, a power conferred in this chapter; and

(4) If a state trust company, exercise any other power authorized by § 23-51-104 .