If the court finds that the conversion, reconversion, or change in the unitrust rate under this chapter will enable the trustee to better carry out:

1. (1) in the case of a trust described in section 2(1) of this chapter, the intent of the settlor or testator and the purposes of the trust; or

2. (2) in the case of a trust described in section 2(2) of this chapter, the perpetual care (as defined in IC 23-14-33-30 ) of the cemetery;

   the court shall approve the conversion, reconversion, or change in the unitrust rate under this chapter.

As added by P.L.3-2003, SEC.2. Amended by P.L.33-2019, SEC.10.