Idaho Code § 26-3301
TRUST BUSINESS.
26-3301. Trust business. A state trust company or a state bank may:
(1) Perform any act as a fiduciary;
(2) Engage in any trust business;
(3) Exercise any incidental power that is reasonably necessary to enable it to fully exercise, according to commonly accepted fiduciary customs and usages, a power conferred in this act.
History: [26-3301, added 2000, ch. 288, sec. 9, p. 980.]