30.971. Accounting.
Accounting.
30.971. For the purposes of the books and records of the state ofMissouri, any funds or property held by the investment trust pursuant tosections 30.953 to 30.971 shall be treated, consistent with generally acceptedaccounting principles, in the same manner as property of anot-for-profit, tax-exempt beneficiary which is held in trust by a trustee fora fixed period.
(L. 1997 S.B. 449)