Marvin Mandel, Governor                           771

the prohibitions applicable to private foundations by reason of the
provisions of Section 4947 of the Internal Revenue Code of 1954.

199E.

In the administration of any trust which is a "private foundation"
as defined in Section 509 of the Internal Revenue Code of 1954, or
which is a "charitable trust" as defined in Section 4947 (a) (1) of
the Internal Revenue Code of 1954, there shall be distributed, for
the purposes specified in the trust instrument, for each taxable year,
amounts at least sufficient to avoid liability for the tax imposed by
Section 4942 (a) of the Internal Revenue Code of 1954.

199F.

The provisions of Sections 199D and 199E of this Article shall
not apply to any trust to the extent that a court of competent juris-
diction shall determine that such application would be contrary to
the terms of the instrument governing such trust and that the same
may not properly be changed to conform to such sections.

199G.

Nothing in this act shall impair the rights and powers of the
courts or the attorney general of this state with respect to any trust.

199H.

All references to sections of the Internal Revenue Code of 1954
shall include future amendments to such sections and corresponding
provisions of future Internal Revenue laws.

199-I.

If any provision of this Act or the application thereof to any cir-
cumstance is held to be invalid such invalidity shall not affect the
validity of the other provisions or any other application of this Act
which can be given effect without the invalid provision or application,
and to this end, all the provisions of this Act are hereby declared to
be severable.

Sec. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the immediate
preservation of the public health and safety, and having been passed
by a yea and nay vote supported by three-fifths of the members
elected to each of the two Houses of the General Assembly, the same
shall take effect from the date of its passage.

Approved May 6, 1971.

CHAPTER 367

(Senate Bill 173)

AN ACT to repeal and re-enact, with amendments, Section 441 of
Article 48A of the Annotated Code of Maryland (1968 Replacement
Volume), title "Insurance Code," subtitle "Health Insurance,"