KS HB2722

Amends K.S.A. 58a-505 of the Kansas Uniform Trust Code to create exceptions protecting certain resultant trusts from creditor claims against the original settlor

Exempts irrevocable reversionary trusts created under IRC Section 2523(e) with a QTIP election under Section 2523(f) where the settlor becomes a beneficiary of the resultant trust

Exempts resultant trusts funded by a surviving spouse's exercise of a power of appointment over an irrevocable trust originally created and fully funded by completed gifts from the other spouse, deeming the surviving spouse (not the original settlor) as the settlor of the resultant trust

References federal internal revenue code provisions as in effect on July 1, 2026 for determining applicability of the new exceptions

Takes effect upon publication in the Kansas statute book