Section 30-2-15-22 - Prorating unitrust amount in short year(a) As used in this section, "short year" refers to a part of a calendar year that: (1) begins when the interest of the current beneficiary or class of current beneficiaries begins; or(2) ends when the interest of the current beneficiary or class of beneficiaries ends.(b) The trustee shall prorate the unitrust amount on a daily basis in a short year.As added by P.L. 3-2003, SEC.2.