Idaho Code
Idaho Code § 68-108 (2026)
Power of court to permit deviation or to approve transactions involving conflict of interest.
✓ current as of May 2026
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Power of court to permit deviation or to approve transactions involving conflict of interest.
(a) This act does not effect the power of a court of competent jurisdiction for cause shown and upon petition of the trustee or affected beneficiary and upon appropriate notice to the affected parties to relieve a trustee from any restrictions on his power that would otherwise be placed upon him by the trust or by this act.
(b) If the duty of the trustee and his individual interest or his interest as trustee of another trust, conflict in the exercise of a trust power, the power may be exercised only by court authorization, except as provided in sections 68-106(c)(1), (4), (6), (18), and (24) upon petition of the trustee. Under this section, personal profit or advantage to an affiliated or subsidiary company or association is personal profit to any corporate trustee.
Notes of Decisions
Cited in 8
cases (3 in the last 5 years), 1992–2023 · leading case: Darrow v. White, 531 P.3d 1169 (Idaho 2023).
Darrow v. White, 531 P.3d 1169 (Idaho 2023). “7 Todd and White X Three respond by urging the Court to adopt the district court’s decision that Idaho Code section 68-111 allows settlors to draft trust terms “that nullify the court approval requirements of Idaho Code § 68-108 (b).” We hold the district court correctly…”
Taylor v. Maile, 201 P.3d 1282 (Idaho 2009). “Nonetheless, Idaho Code § 68-108 (b) sets out limits on this power and provides, in pertinent part: If the duty of the trustee and his individual interest or his interest as trustee of another trust, conflict in the exercise of a trust power, the power may be exercised only by…”
Taylor v. Maile, 127 P.3d 156 (Idaho 2005). “” Idaho Code § 68-108 (b). There is no indication in the record that the Rogers obtained court approval for the sale and one could reasonably infer that they did not, since the sale occurred just one week after Mr.”
Berkshire Investments, LLC v. Taylor, 278 P.3d 943 (Idaho 2012). “I.C. § 68-108(b) states, “If the duty of the trustee and his individual interest .”
Edwards v. Edwards, 842 P.2d 299 (Idaho Ct. App. 1992). “I.C. § 68-108(b). 6 By contracting to develop and sell the trust property at a profit to himself, Frank clearly was not acting for the sole benefit of the trust beneficiaries, but for his own interest as well, therefore creating a conflict of interest.”
Eric Bowman v. Washington Trust Bank, 281 P.3d 1070 (Idaho 2012). “That may be, but there is no indication in the record that Washington Trust complied with I.C. § 68-108(b) which requires court authorization where the duty of the trustee and its individual interest conflict in the exercise of a trust power.”
Vouk v. Chapman, 521 P.3d 712 (Idaho 2022). “Consistent with this principle, Idaho Code section 68-108 requires a trustee to obtain court approval before engaging in a transaction where his personal interest conflicts with his interest as a trustee.”
Vouk v. Chapman (Idaho 2022). “Consistent with this principle, Idaho Code section 68-108 requires a trustee to obtain court approval before engaging in a transaction where his personal interest conflicts with his interest as a trustee.”
Idaho Code § 68-108(b): 8 cases
Darrow v. White, 531 P.3d 1169 (Idaho 2023). “7 Todd and White X Three respond by urging the Court to adopt the district court’s decision that Idaho Code section 68-111 allows settlors to draft trust terms “that nullify the court approval requirements of Idaho Code § 68-108 (b).” We hold the district court correctly…”
Taylor v. Maile, 201 P.3d 1282 (Idaho 2009). “Nonetheless, Idaho Code § 68-108 (b) sets out limits on this power and provides, in pertinent part: If the duty of the trustee and his individual interest or his interest as trustee of another trust, conflict in the exercise of a trust power, the power may be exercised only by…”
Berkshire Investments, LLC v. Taylor, 278 P.3d 943 (Idaho 2012). “I.C. § 68-108(b) states, “If the duty of the trustee and his individual interest .”
Taylor v. Maile, 127 P.3d 156 (Idaho 2005). “” Idaho Code § 68-108 (b). There is no indication in the record that the Rogers obtained court approval for the sale and one could reasonably infer that they did not, since the sale occurred just one week after Mr.”
Edwards v. Edwards, 842 P.2d 299 (Idaho Ct. App. 1992). “I.C. § 68-108(b). 6 By contracting to develop and sell the trust property at a profit to himself, Frank clearly was not acting for the sole benefit of the trust beneficiaries, but for his own interest as well, therefore creating a conflict of interest.”
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