Alaska Statutes.
Title 13. Decedents' Estates, Guardianships, Transfers, and Trusts.
Chapter 38. Alaska Principal and Income Act
Section 435. Definitions.
previous: Section 430. Power to Treat Gains as Part of Distribution of Principal.
next: Section 440. Charitable Trust Election.

AS 13.38.435. Definitions.

In AS 13.38.300 — 13.38.435,
        (1) “smoothing period” means the period of years over which the fair market value of the assets of a unitrust are averaged;
        (2) “unitrust percentage” means the unitrust percentage established under AS 13.38.3300(d).

Article 03. CHARITABLE TRUST ELECTION

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