# RCW 11.104B.110: RCW 11.104B.110: Unitrusts—Application—Duties and remedies

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S110

## Section

- **Citation:** RCW 11.104B.110
- **Heading:** RCW 11.104B.110: Unitrusts—Application—Duties and remedies
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 11 / Chapter 104B / Section 110

## Text

(1) Except as otherwise provided in subsection (2) of this section, this article applies to: (a) An income trust, unless the terms of the trust expressly prohibit use of this article by a specific reference to this article or an explicit expression of intent that net income not be calculated as a unitrust amount; and (b) An express unitrust, except to the extent the terms of the trust explicitly: (i) Prohibit use of this article by a specific reference to this article; (ii) Prohibit conversion to an income trust; or (iii) Limit changes to the method of calculating the unitrust amount. (2) This article does not apply to a trust described in 26 U.S.C. Sec. 170(f)(2)(B), 642(c)(5), 664(d), or 2702 (a)(3)(A)(ii) or (iii) or (b), as amended, as of January 1, 2022. (3) An income trust to which this article applies under subsection (1)(a) of this section may be converted to a unitrust under this article regardless of the terms of the trust concerning distributions. Conversion to a unitrust under this article does not affect other terms of the trust concerning distributions of income or principal. (4) This article applies to an estate only to the extent a trust is a beneficiary of the estate. To the extent of the trust's interest in the estate, the estate may be administered as a unitrust, the administration of the estate as a unitrust may be discontinued, or the percentage or method used to calculate the unitrust amount may be changed, in the same manner as for a trust under this article. (5) This article does not create a duty to take or consider action under this article or to inform a beneficiary about the applicability of this article. (6) A fiduciary that in good faith takes or fails to take an action under this article is not liable to a person affected by the action or inaction.

## Nearby sections

- [RCW 11.104B.001 RCW 11.104B.001: Short title.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S001.md)
- [RCW 11.104B.005 RCW 11.104B.005: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S005.md)
- [RCW 11.104B.010 RCW 11.104B.010: Scope.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S010.md)
- [RCW 11.104B.020 RCW 11.104B.020: Governing law.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S020.md)
- [RCW 11.104B.050 RCW 11.104B.050: Fiduciary duties—General principles.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S050.md)
- [RCW 11.104B.060 RCW 11.104B.060: Fiduciary duties—Judicial review of exercise of discretionary power—Request for instruction.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S060.md)
- [RCW 11.104B.070 RCW 11.104B.070: Fiduciary duties—Power to adjust.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S070.md)
- [RCW 11.104B.100 RCW 11.104B.100: Unitrusts—Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S100.md)
- [RCW 11.104B.110 RCW 11.104B.110: Unitrusts—Application—Duties and remedies.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S110.md)
- [RCW 11.104B.120 RCW 11.104B.120: Unitrusts—Authority of fiduciary.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S120.md)
- [RCW 11.104B.130 RCW 11.104B.130: Unitrusts—Notice.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S130.md)
- [RCW 11.104B.140 RCW 11.104B.140: Unitrusts—Unitrust policies.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S140.md)
- [RCW 11.104B.150 RCW 11.104B.150: Unitrusts—Unitrust rates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S150.md)
- [RCW 11.104B.160 RCW 11.104B.160: Unitrusts—Applicable value.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S160.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T11_C104B_S110. Check the current official text before relying on it. Not legal advice.