Section 72-38-825 - Proceedings(1) A proceeding contemplated by section 101(l)(3) of the federal Tax Reform Act of 1969 ( Public Law 91-172 ) may be commenced pursuant to 72-38-213 by the organization involved. All specifically named beneficiaries of the organization and the attorney general must be parties to the proceedings. Notwithstanding 72-38-201, this provision is not exclusive and does not limit any jurisdiction that otherwise exists.(2) If an instrument creating a trust affected by this section has been recorded, a notice of pendency of judicial proceedings under this section must be recorded in a similar manner within 10 days from the commencement of the proceedings. A duly certified copy of any final judgment or decree in the proceedings must be similarly recorded.Added by Laws 2013, Ch. 264, Sec. 110, eff. 10/1/2013.