Sec. 13. 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) 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) 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.