Sec. 26. As used in this chapter, "second trust" means: (1) a first trust after modification under this chapter; or (2) a trust to which a distribution of property from a first trust is or may be made under this chapter. As added by P.L.161-2022, SEC.3.
"Second trust"
Ind. Code § 30-4-10-26, under Uniform Trust Decanting Act.
Ind. Code § 30-4-10-26