Sec. 15.2. (a) This section applies to a trust described in section 2(2) of this chapter.
(b) A trust may have a unitrust rate that represents a reasonable current return from the trust and best serves the purpose of the perpetual care (as defined in IC 23-14-33-30) of the cemetery, but that is not less than three percent (3%) or more than five percent (5%), if the rate is:
(1) agreed upon in writing by the trustee and the owner of the cemetery; or
(2) ordered by the court having jurisdiction of the trust.