Section 11.104B.140 - Unitrusts-Unitrust policies(1) In administering a unitrust under this article, a fiduciary shall follow a unitrust policy adopted under RCW 11.104B.120(1) (a) or (b) or amended or replaced under RCW 11.104B.120(1)(b).(2) A unitrust policy must provide: (a) The unitrust rate or the method for determining the unitrust rate under RCW 11.104B.150;(b) The method for determining the applicable value under RCW 11.104B.160; and(c) The rules described in RCW 11.104B.150 through 11.104B.180, which apply in the administration of the unitrust, whether the rules are: (i) Mandatory, as provided in RCW 11.104B.160(1) and 11.104B.170(1); or(ii) Optional, as provided in RCW 11.104B.150, 11.104B.160(2), 11.104B.170(2), and 11.104B.180(1), to the extent the fiduciary elects to adopt those rules.