Section 50 Subdivision (4)
| Library | Trust and Estate Legislation 2012 |
In the case of any trust contributions which have been treated as gifts qualifying for the exclusion from gift tax described in Section 2503(b) of the Internal Revenue Code, by reason of the application of Section 2503(c), the governing instrument for the second trust shall provide that the beneficiary’s remainder interest shall vest no later than the date upon which such interest would have vested under the terms of the governing instrument for the first trust;
Section 456.4-419.2(4), RSMo Supp. 2011.
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