Application — Governing law. [Effective January 1, 2026.]

Ark. Code Ann. § 28-78-105 — under UNIFORM TRUST DECANTING ACT [Effective January 1, 2026.].

Ark. Code Ann. § 28-78-105

(1) This chapter applies to a trust created before, on, or after January 1, 2026, which:(1) Has its principal place of administration in this state, including a trust whose principal place of administration has been changed to this state; or(2) Provides by its trust instrument that it is governed by the law of this state or is governed by the law of this state for the purpose of:(A) Administration, including administration of a trust whose governing law for purposes of administration has been changed to the law of this state;(B) Construction of terms of the trust; or(C) Determining the meaning or effect of terms of the trust.

(1) Has its principal place of administration in this state, including a trust whose principal place of administration has been changed to this state; or

(2) Provides by its trust instrument that it is governed by the law of this state or is governed by the law of this state for the purpose of:(A) Administration, including administration of a trust whose governing law for purposes of administration has been changed to the law of this state;(B) Construction of terms of the trust; or(C) Determining the meaning or effect of terms of the trust.

(A) Administration, including administration of a trust whose governing law for purposes of administration has been changed to the law of this state;

(B) Construction of terms of the trust; or

(C) Determining the meaning or effect of terms of the trust.