All trustees of any trust governed by the laws of this State whose governing instrument does not expressly provide that this section shall not apply to such trust are required to act or to refrain from acting so as not to subject the trust to the taxes imposed by Sections Sections 4941, 4942, 4943, 4944, or 4945 of the Internal Revenue Code of 1954, or corresponding provisions of any subsequent United States internal revenue law.

SECTIONS 4941 through 4945 of the Internal Revenue Code of 1954, see 26 USCASECTIONS 4941 through 4945.

SECTION 62-7-507. Provisions not to cause forfeiture or reversion of trust property.

Nothing contained in Sections 33-31-150, 33-31-151, and 62-7-506 may be construed to cause a forfeiture or reversion of any of the property of a trust which is subject to such sections, or to make the purposes of the trust impossible of accomplishment.

PART 6. POWERS OF FIDUCIARIES