{"data":{"id":"us-wa/rcw-11.104b.180","jurisdiction":"us-wa","citation":"RCW 11.104B.180","heading":"Unitrust—Special tax benefits—Other rules.","body":"(1) A unitrust policy may:\n(a) Provide methods and standards for:\n(i) Determining the timing of distributions;\n(ii) Making distributions in cash or in-kind or partly in cash and partly in-kind; or\n(iii) Correcting an underpayment or overpayment to a beneficiary based on the unitrust amount if there is an error in calculating the unitrust amount;\n(b) Specify sources and the order of sources, including categories of income for federal income tax purposes, from which distributions of a unitrust amount are paid; or\n(c) Provide other standards and rules the fiduciary determines serve the interests of the beneficiaries.\n(2) If a trust qualifies for a special tax benefit or a fiduciary is not an independent person:\n(a) The unitrust rate established under RCW 11.104B.150 may not be less than three percent or more than five percent;\n(b) The only provisions of RCW 11.104B.160 that apply are RCW 11.104B.160 (1) and (2)(a), (d), (e)(i), and (i);\n(c) The only period that may be used under RCW 11.104B.170 is a calendar year under RCW 11.104B.170(1)(a); and\n(d) The only other provisions of RCW 11.104B.170 that apply are RCW 11.104B.170(2) (b)(i) and (c).","path":["Title 11","Chapter 11.104B"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=11.104B.180","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T01:00:25Z","sha256":"d518997ed84f5d50aa719ba6a89e973286f3a0e94b27906ec416bd95745a7583","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-11.104b.170","next":"us-wa/rcw-11.104b.200"},"notice":"GroundRules: Original legal text. Not legal advice."}