{"data":{"id":"us-ar/ark.-code-ann.-28-69-703","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-69-703","heading":"Authority to divide trusts","body":"Unless expressly prohibited by the terms of the governing instrument, when property is held or to be held in a trust, the trustee is authorized, but not required, to divide the trust into two (2) or more separate trusts of equal or unequal value if the trustee determines that division of the trust is in the best interests of the beneficiaries or could result in a significant decrease in current or future federal income, gift, estate, or generation-skipping transfer taxes, or any other tax.","path":["AR Code","Title 28","Chapter 69","Subchapter 7"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"b269a87f63909eb1ba685c143b73c994bfcca464926becec07d2cf8afa45151b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-69-702","next":"us-ar/ark.-code-ann.-28-69-704"},"notice":"GroundRules: Original legal text. Not legal advice."}