Sec. 113.027.  DISTRIBUTIONS GENERALLY.  When distributing trust property or dividing or terminating a trust, a trustee may:
(1)  make distributions in divided or undivided interests;
(2)  allocate particular assets in proportionate or disproportionate shares;
(3)  value the trust property for the purposes of acting under Subdivision (1) or (2); and
(4)  adjust the distribution, division, or termination for resulting differences in valuation.
Added by Acts 2005, 79th Leg., Ch. 148 (H.B. 1190), Sec. 12, eff. January 1, 2006.