Indiana § 30-4-2-8 - Merger of estates
Full text of Indiana Indiana Code § 30-4-2-8 — Merger of estates, with citation guidance and answers to common questions.
§ 30-4-2-8. Merger of estates
Sec. 8. (a) If the settlor transfers both the title and the entire equitable interest in property to the same person as both the sole trustee and the sole beneficiary, no trust will be deemed to have been created and the transferee shall treat the property as the transferee's own.
(b) Except as provided in subsection (c), if the title to the trust property and the entire beneficial interest becomes united in one (1) person the trust terminates. If:
(1) a beneficiary is serving as trustee; and
(2) the trust creates an interest in a beneficiary who is not the trustee, whether the interest is contingent or vested;
the entire beneficial interest shall not be construed to be united in one (1) person.
(c) The title to the trust property and the entire beneficial interest shall not become united in a beneficiary whose interest is protected under a trust with protective provisions, and in that case the court shall appoint a new trustee to administer the trust for the beneficiary's benefit.
Formerly: Acts 1971, P.L.416, SEC.3. As amended by P.L.200-1991, SEC.2.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 30-4-2-8
What does Indiana Code § 30-4-2-8 cover?
Section 30-4-2-8 ("Merger of estates") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 30-4-2-8?
A common citation format is "Indiana Code § 30-4-2-8" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 30-4-2-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.