(a) A real estate investment trust, by resolution of the trust managers of the real estate investment trust, may:
(1) create a reserve out of the surplus of the real estate investment trust; or
(2) designate or allocate in any manner a part or all of the real estate investment trust's surplus for a proper purpose.
(b) A real estate investment trust may increase, decrease, or abolish a reserve, designation, or allocation in the manner provided by Subsection (a).