Using fewer preceding periods under s. 738.306(1)(b)1. or (2)(a) or (b) if: 1. The trust was not in existence in a preceding period; or 2. Market indices or other published data are not available for a preceding period;

Using fewer preceding periods under s. 738.307(2)(e) if: 1. The trust was not in existence in a preceding period; or 2. Fair market values are not available for a preceding period; and

Prorating a unitrust amount on a daily basis for a part of a period in which the trust or the administration of the trust as a unitrust or the interest of any beneficiary commences or terminates.