Sec. 2. As used in this chapter, "beneficiary" includes, in the case of: (1) a decedent's estate, an heir, and a devisee; and (2) a trust, an income beneficiary, and a remainder beneficiary. As added by P.L.84-2002, SEC.2.
"Beneficiary" defined
Ind. Code § 30-2-14-2, under Uniform Principal and Income Act.
Ind. Code § 30-2-14-2