The unitrust amount shall not be less than the net income of the trust, determined without regard to the provisions of section 637.610 for any of the following:
1. A trust for which a marital deduction has been taken for federal tax purposes under section 2056 or 2523 of the Internal Revenue Code, during the lifetime of the spouse for whom the trust was created.
2. A trust to which the generation-skipping transfer tax due under section 2601 of the Internal Revenue Code does not apply by reason of any effective date or transition rule.
2002 Acts, ch 1086, §13, 21
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