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Idaho Statutes, Title 68

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Title 68, TRUSTS AND FIDUCIARIES

13 chapters · 168 sections in this title.

All chapters in Title 68168 Ch 10, UNIFORM PRINCIPAL AND INCOME ACT34 Ch 8, TRANSFERS TO MINORS25 Ch 13, IDAHO UNIFORM CUSTODIAL TRUST ACT22 Ch 1, TRUSTS21 Ch 3, UNIFORM FIDUCIARIES LAW14 Ch 5, UNIFORM PRUDENT INVESTOR ACT14 Ch 9, SIMPLIFICATION OF FIDUCIARY SECURITY…11 Ch 4, LEGAL INVESTMENTS8 Ch 12, PRIVATE FOUNDATIONS AND CHARITABLE T…7 Ch 14, COURT APPROVED PAYMENTS OR AWARDS TO…5 Ch 6, NOMINEE REGISTRATION ACT3 Ch 7, UNIFORM COMMON TRUST FUND ACT3 Ch 2, ASSIGNMENTS FOR BENEFIT OF CREDITORS1

14 sections·Filtered byTitle 68✕Ch 5✕

Idaho Code § 68-501 PRUDENT INVESTOR RULE
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68-501. PRUDENT INVESTOR RULE. (1) Except as otherwise provided in subsection (2) of this section, a trustee who invests and manages trust assets owes a duty to the beneficiaries of the trust to comply with the prudent investor rule set forth in this act. (2) The prudent investor…
Idaho Code § 68-502 STANDARD OF CARE -- PORTFOLIO STRATEGY -- RISK AND RETURN OBJECTIVES
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68-502. STANDARD OF CARE -- PORTFOLIO STRATEGY -- RISK AND RETURN OBJECTIVES. (1) A trustee shall invest and manage trust assets as a prudent investor would, by considering the purposes, terms, distribution requirements and other circumstances of the trust. In satisfying this sta…
Idaho Code § 68-503 DIVERSIFICATION
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68-503. DIVERSIFICATION. A trustee shall diversify the investments of the trust unless the trustee reasonably determines that, because of special circumstances, the purposes of the trust are better served without diversifying.
Idaho Code § 68-504 DUTIES AT INCEPTION OF TRUSTEESHIP
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68-504. DUTIES AT INCEPTION OF TRUSTEESHIP. Within a reasonable time after accepting a trusteeship or receiving trust assets, a trustee shall review the trust assets and make and implement decisions concerning the retention and disposition of assets, in order to bring the trust p…

Idaho Code § 68-505 LOYALTY

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68-505. LOYALTY. A trustee shall invest and manage the trust assets solely in the interest of the beneficiaries.

Idaho Code § 68-506 IMPARTIALITY

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68-506. IMPARTIALITY. If a trust has two (2) or more beneficiaries, the trustee shall act impartially in investing and managing the trust assets, taking into account any differing interests of the beneficiaries.

Idaho Code § 68-507 INVESTMENT COSTS

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68-507. INVESTMENT COSTS. In investing and managing trust assets, a trustee may only incur costs that are appropriate and reasonable in relation to the assets, the purposes of the trust, and the skills of the trustee.

Idaho Code § 68-508 REVIEWING COMPLIANCE

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68-508. REVIEWING COMPLIANCE. Compliance with the prudent investor rule is determined in light of the facts and circumstances existing at the time of a trustee's decision or action and not by hindsight.

Idaho Code § 68-509 DELEGATION OF INVESTMENT AND MANAGEMENT FUNCTIONS

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68-509. DELEGATION OF INVESTMENT AND MANAGEMENT FUNCTIONS. (1) A trustee may delegate investment and management functions that a prudent trustee of comparable skills could properly delegate under the circumstances. The trustee shall exercise reasonable care, skill and caution in:…

Idaho Code § 68-510 LANGUAGE INVOKING STANDARD OF ACT

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68-510. LANGUAGE INVOKING STANDARD OF ACT. The following terms or comparable language in the provisions of a trust, unless otherwise limited or modified, authorizes any investment or strategy permitted under this act: "investments permissible by law for investment of trust funds,…

Idaho Code § 68-511 APPLICATION TO EXISTING TRUSTS

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68-511. APPLICATION TO EXISTING TRUSTS. This act applies to trusts existing on and created after its effective date. As applied to trusts existing on its effective dates, this act governs only decisions or actions occurring after that date.

Idaho Code § 68-512 UNIFORMITY OF APPLICATION AND CONSTRUCTION

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68-512. UNIFORMITY OF APPLICATION AND CONSTRUCTION. This act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this act among the states enacting it.

Idaho Code § 68-513 SHORT TITLE

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68-513. SHORT TITLE. This act may be cited as the "Idaho Uniform Prudent Investor Act."

Idaho Code § 68-514 GUARDIANS AND CONSERVATORS

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68-514. GUARDIANS AND CONSERVATORS. The provisions of this act shall apply to and govern any bank, trust company or individual authorized and duly appointed by a court of competent jurisdiction, to act as a guardian or conservator under the laws of the state of Idaho.