Washington § 11.110.210 - Tax Reform Act of 1969, state implementation — Trust instruments deemed to contain prohibiting provisions.

Full text of Washington Revised Code of Washington § 11.110.210 — Tax Reform Act of 1969, state implementation — Trust instruments deemed to contain prohibiting provisions., with citation guidance and answers to common questions.

§ 11.110.210. Tax Reform Act of 1969, state implementation — Trust instruments deemed to contain prohibiting provisions.

The trust instrument of each trust to which RCW 11.110.200 through 11.110.260 applies shall be deemed to contain provisions prohibiting the trustee from:
(1) Engaging in any act of "self-dealing," as defined in section 4941(d) of the Internal Revenue Code, which would give rise to any liability for the tax imposed by section 4941(a) of the Internal Revenue Code;
(2) Retaining any "excess business holdings," as defined in section 4943(c) of the Internal Revenue Code, which would give rise to any liability for the tax imposed by section 4943(a) of the Internal Revenue Code;
(3) Making any investments which would jeopardize the carrying out of any of the exempt purposes of the trust, within the meaning of section 4944 of the Internal Revenue Code, so as to give rise to any liability for the tax imposed by section 4944(a) of the Internal Revenue Code; and
(4) Making any "taxable expenditures," as defined in section 4945(d) of the Internal Revenue Code, which would give rise to any liability for the tax imposed by section 4945(a) of the Internal Revenue Code:
PROVIDED, That this section shall not apply either to those split-interest trusts or to amounts thereof which are not subject to the prohibitions applicable to private foundations by reason of the provisions of section 4947 of the Internal Revenue Code.
[ 1993 c 73 s 7; 1985 c 30 s 130. Prior: 1984 c 149 s 162; 1971 c 58 s 2. Formerly RCW 19.10.210.]

Notes

Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 11.110.210

What does Revised Code of Washington § 11.110.210 cover?

Section 11.110.210 ("Tax Reform Act of 1969, state implementation — Trust instruments deemed to contain prohibiting provisions.") is part of the Revised Code of Washington, the codified statutory law of Washington. 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 Washington § 11.110.210?

A common citation format is "Revised Code of Washington § 11.110.210" (Washington). 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 Washington law?

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