GroundRules
72-38-820: Definitions.
Where this section sits in the code
- TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
- CHAPTER 38. MONTANA UNIFORM TRUST CODE
- Part 8. Duties and Powers of Trustee
As used in 72-38-820 through 72-38-826, the following definitions apply:
(1) "Charitable trust" means a charitable trust as described in section 4947(a)(1) of the Internal Revenue Code.
(2) "Private foundation" means a private foundation as defined in section 509 of the Internal Revenue Code.
(3) "Split-interest trust" means a split-interest trust as described in section 4947(a)(2) of the Internal Revenue Code.
Collected 2026-09-14T04:59:34Z. Source file · JSON