{"data":{"id":"us-wa/rcw-11.104b.140","jurisdiction":"us-wa","citation":"RCW 11.104B.140","heading":"Unitrusts—Unitrust policies.","body":"(1) In administering a unitrust under this article, a fiduciary shall follow a unitrust policy adopted under RCW 11.104B.120(1) (a) or (b) or amended or replaced under RCW 11.104B.120(1)(b).\n(2) A unitrust policy must provide:\n(a) The unitrust rate or the method for determining the unitrust rate under RCW 11.104B.150;\n(b) The method for determining the applicable value under RCW 11.104B.160; and\n(c) The rules described in RCW 11.104B.150 through 11.104B.180, which apply in the administration of the unitrust, whether the rules are:\n(i) Mandatory, as provided in RCW 11.104B.160(1) and 11.104B.170(1); or\n(ii) Optional, as provided in RCW 11.104B.150, 11.104B.160(2), 11.104B.170(2), and 11.104B.180(1), to the extent the fiduciary elects to adopt those rules.","path":["Title 11","Chapter 11.104B"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=11.104B.140","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T01:00:25Z","sha256":"58b7b5f22bfc9d6b7ea1822518aa525fe44f4d517329ef3707d0645f560ccc5d","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-11.104b.130","next":"us-wa/rcw-11.104b.150"},"notice":"GroundRules: Original legal text. Not legal advice."}