In AS 13.38.300 — 13.38.435, (1) “smoothing period” means the period of years over which the fair market value of the assets of a unitrust are averaged;
(2) “unitrust percentage” means the unitrust percentage established under AS 13.38.330(d).
Definitions.
AS 13.38.435, under Alaska Principal and Income Act..
AS 13.38.435