Okla. Stat. tit. 60, § 60-175.408: Insubstantial allocations not required

INSUBSTANTIAL ALLOCATIONS NOT REQUIRED

If a trustee determines that an allocation between principal and

income required by Section 18, 19, 20, 21, or 24 of this act is

insubstantial, the trustee may allocate the entire amount to

principal unless one of the circumstances described in subsection C

of Section 4 of this act applies to the allocation. This power may

be exercised by a cotrustee in the circumstances described in

subsection D of Section 4 of this act and may be released for the

reasons and in the manner described in subsection E of Section 4 of

this act. An allocation is presumed to be insubstantial if:

1. The amount of the allocation would increase or decrease net

income in an accounting period, as determined before the allocation,

by less than ten percent (10%); or

2. The value of the asset producing the receipt for which the

allocation would be made is less than ten percent (10%) of the total

value of the trust's assets at the beginning of the accounting

period.