{"data":{"id":"us-ar/ark.-code-ann.-28-69-705","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-69-705","heading":"Effect of exercise of authority","body":"If a trustee divides a trust into separate trusts under this subchapter, the terms of the separate trusts need not be identical but must provide for the same succession of interests and beneficiaries as are provided in the original trust. Differing tax elections may be made for each of the separate trusts.","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":"3064a4c114ed50446118f7090c95e0407e61384036721b629377057ff2dd82b8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-69-704","next":"us-ar/ark.-code-ann.-28-69-706"},"notice":"GroundRules: Original legal text. Not legal advice."}