Section 11.104B.180 - Unitrust-Special tax benefits-Other rules(1) A unitrust policy may:(a) Provide methods and standards for:(i) Determining the timing of distributions;(ii) Making distributions in cash or in-kind or partly in cash and partly in-kind; or(iii) Correcting an underpayment or overpayment to a beneficiary based on the unitrust amount if there is an error in calculating the unitrust amount;(b) Specify sources and the order of sources, including categories of income for federal income tax purposes, from which distributions of a unitrust amount are paid; or(c) Provide other standards and rules the fiduciary determines serve the interests of the beneficiaries.(2) If a trust qualifies for a special tax benefit or a fiduciary is not an independent person: (a) The unitrust rate established under RCW 11.104B.150 may not be less than three percent or more than five percent;(b) The only provisions of RCW 11.104B.160 that apply are RCW 11.104B.160(1) and (2)(a), (d), (e)(i), and (i);(c) The only period that may be used under RCW 11.104B.170 is a calendar year under RCW 11.104B.170(1)(a); and(d) The only other provisions of RCW 11.104B.170 that apply are RCW 11.104B.170(2) (b)(i) and (c).