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13 chapters · 168 sections in this title.
Idaho Code § 68-1201 Trusts covered by law
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68-1201. Trusts covered by law. This act shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code of 1986, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code of 1986 and "split-interest trus…
Idaho Code § 68-1202 Provisions prohibited in trust instruments
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68-1202. Provisions prohibited in trust instruments. The trust instrument of each trust to which this act applies shall be deemed to contain provisions prohibiting the trustee from: (a) Engaging in any act of "self-dealing" (as defined in section 4941(d) of the Internal Revenue C…
Idaho Code § 68-1203 Required distributions
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68-1203. Required distributions. The trust instrument of each trust to which this act applies, except "split-interest" trusts, shall be deemed to contain a provision requiring the trustee to distribute, for the purposes specified in the trust instrument, for each taxable year of …
Idaho Code § 68-1204 Trustee may amend governing instrument under certain circumstances
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68-1204. Trustee may amend governing instrument under certain circumstances. The trustee of a trust may, with the prior consent of the attorney general, amend the terms of the governing instrument to the extent necessary: (a) To assure conformity of the governing instrument with …