As used in the uniform trust decanting act:

(a) “Appointive property” means the property or property interest subject to a power of appointment.

(b) “Ascertainable standard” means a standard relating to an individual’s health, education, support or maintenance within the meaning of 26 U.S.C. § 2041(b)(1)(A) or 26 U.S.C. § 2514(c)(1) and any applicable regulations.

(c) “Authorized fiduciary” means a:

(1) Trustee or other fiduciary, other than a settlor, that has discretion to distribute or direct a trustee to distribute part or all of the principal of the first trust to one or more current beneficiaries;

(2) special fiduciary appointed under Kan. Stat. Ann. 2023 Supp. 58-5109, and amendments thereto; or

(3) special-needs fiduciary under Kan. Stat. Ann. 2023 Supp. 58-5113, and amendments thereto.

(d) “Beneficiary” means a person that:

(1) Has a present or future, vested or contingent, beneficial interest in a trust;

(2) holds a power of appointment over trust property; or

(3) is an identified charitable organization that will or may receive distributions under the terms of the trust.

(e) “Charitable interest” means an interest in a trust that:

(1) Is held by an identified charitable organization and makes the organization a qualified beneficiary;

(2) benefits only charitable organizations and, if the interest were held by an identified charitable organization, would make the organization a qualified beneficiary; or

(3) is held solely for charitable purposes and, if the interest were held by an identified charitable organization, would make the organization a qualified beneficiary.

(f) “Charitable organization” means a:

(1) Person, other than an individual, organized and operated exclusively for charitable purposes; or

(2) government or governmental subdivision, agency or instrumentality, to the extent it holds funds exclusively for a charitable purpose.

(g) “Charitable purpose” means the relief of poverty, the advancement of education or religion, the promotion of health, a municipal or other governmental purpose or another purpose the achievement of which is beneficial to the community.

(h) “Court” means the district court.

(i) “Current beneficiary” means a beneficiary that, on the date the beneficiary’s qualification is determined, is a distributee or permissible distributee of trust income or principal. The term includes the holder of a presently exercisable general power of appointment but does not include a person that is a beneficiary only because the person holds any other power of appointment.

(j) “Decanting power” or “the decanting power” means the power of an authorized fiduciary under the uniform trust decanting act to distribute property of a first trust to one or more second trusts or to modify the terms of the first trust.

(k) “Expanded distributive discretion” means a discretionary power of distribution that is not limited to an ascertainable standard or a reasonably definite standard.

(l) “First trust” means a trust over which an authorized fiduciary may exercise the decanting power.

(m) “First-trust instrument” means the trust instrument for a first trust.

(n) “General power of appointment” means a power of appointment exercisable in favor of a powerholder, the powerholder’s estate, a creditor of the powerholder or a creditor of the powerholder’s estate.

(o) “Jurisdiction,” with respect to a geographic area, includes a state or country.

(p) “Person” means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency or instrumentality or other legal entity.

(q) “Power of appointment” means a power that enables a powerholder acting in a nonfiduciary capacity to designate a recipient of an ownership interest in or another power of appointment over the appointive property. The term does not include a power of attorney.

(r) “Powerholder” means a person in which a donor creates a power of appointment.

(s) “Presently exercisable power of appointment” means a power of appointment exercisable by the powerholder at the relevant time. The term:

(1) Includes a power of appointment exercisable only after the occurrence of a specified event, the satisfaction of an ascertainable standard or the passage of a specified time only after the:

(A) Occurrence of the specified event;

(B) satisfaction of the ascertainable standard; or

(C) passage of the specified time; and

(2) does not include a power exercisable only at the powerholder’s death.

(t) “Qualified beneficiary” means a beneficiary that, on the date the beneficiary’s qualification is determined:

(1) Is a distributee or permissible distributee of trust income or principal;

(2) would be a distributee or permissible distributee of trust income or principal if the interests of the distributees described in paragraph (1) terminated on that date without causing the trust to terminate; or

(3) would be a distributee or permissible distributee of trust income or principal if the trust terminated on that date.

(u) “Reasonably definite standard” means a clearly measurable standard under which a holder of a power of distribution is legally accountable within the meaning of 26 U.S.C. § 674(b)(5)(A) and any applicable regulations.

(v) “Record” means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.

(w) “Second trust” means a:

(1) First trust after modification under the uniform trust decanting act; or

(2) trust to which a distribution of property from a first trust is or may be made under the uniform trust decanting act.

(x) “Second-trust instrument” means the trust instrument for a second trust.

(y) “Settlor,” except as otherwise provided in Kan. Stat. Ann. 2023 Supp. 58-5125, and amendments thereto, means a person, including a testator, that creates or contributes property to a trust. If more than one person creates or contributes property to a trust, each person is a “settlor” of the portion of the trust property attributable to the person’s contribution except to the extent another person has power to revoke or withdraw that portion.

(z) “Sign” means, with present intent to authenticate or adopt a record:

(1) To execute or adopt a tangible symbol; or

(2) to attach to or logically associate with the record an electronic symbol, sound or process.

(aa) “State” means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands or any territory or insular possession subject to the jurisdiction of the United States.

(bb) “Terms of the trust” means:

(1) Except as otherwise provided in paragraph (2), the manifestation of the settlor’s intent regarding a trust’s provisions as:

(A) Expressed in the trust instrument; or

(B) established by other evidence that would be admissible in a judicial proceeding;

(2) the trust’s provisions as established, determined or amended by a:

(A) Trustee or other person in accordance with applicable law;

(B) court order; or

(C) nonjudicial settlement agreement under Kan. Stat. Ann. § 58a-111, and amendments thereto.

(cc) “Trust instrument” means a record executed by the settlor to create a trust or by any person to create a second trust that contains some or all of the terms of the trust, including any amendments.