sec.204Reduction of age to ensure disposition within perpetuity period

### sec.204 Reduction of age to ensure disposition within perpetuity period This section applies to a disposition of property under a trust if— the terms of the trust state or imply a mechanism for determining the day on which the property will vest in a person by reference to the person attaining a stated age of at least 18 years; and the reference to the stated age would cause the disposition to be invalid under section 202 ; and the disposition would be valid under section 202 if the stated age were 18 years. The stated age is taken to be reduced to an age not less than 18 years to the extent necessary to cause the disposition to be valid under section 202 . (sec.204-ssec.1) This section applies to a disposition of property under a trust if— the terms of the trust state or imply a mechanism for determining the day on which the property will vest in a person by reference to the person attaining a stated age of at least 18 years; and the reference to the stated age would cause the disposition to be invalid under section 202 ; and the disposition would be valid under section 202 if the stated age were 18 years. (sec.204-ssec.2) The stated age is taken to be reduced to an age not less than 18 years to the extent necessary to cause the disposition to be valid under section 202 . - (a) the terms of the trust state or imply a mechanism for determining the day on which the property will vest in a person by reference to the person attaining a stated age of at least 18 years; and - (b) the reference to the stated age would cause the disposition to be invalid under section 202 ; and - (c) the disposition would be valid under section 202 if the stated age were 18 years.