Chapter 203D: PRINCIPAL AND INCOME
- Section 1 Short title
- Section 2 Definitions
- Section 3 Fiduciary duties; general principles
- Section 4 Trustee's power to adjust
- Section 5 Judicial control of discretionary powers
- Section 6 Determination and distribution of net income
- Section 7 Distribution to residuary and remainder beneficiaries
- Section 8 When right to income begins and ends
- Section 8A Apportionment of receipts and disbursements when decedent dies or income interest begins
- Section 9 Apportionment when income interest ends
- Section 10 Character of receipts
- Section 11 Distribution from trust or estate
- Section 12 Business and other activities conducted by trustee
- Section 13 Principal receipts
- Section 14 Rental property
- Section 15 Obligation to pay money
- Section 16 Insurance policies and similar contracts
- Section 17 Insubstantial allocations not required
- Section 18 Deferred compensation, annuities and similar payments
- Section 19 Liquidating asset
- Section 20 Minerals, water, and other natural resources
- Section 21 Timber
- Section 22 Property not productive of income
- Section 23 Derivatives and options
- Section 24 Asset-backed securities
- Section 25 Disbursements from income
- Section 26 Disbursements from principal
- Section 27 Transfers from income to principal for depreciation
- Section 28 Transfers from income to reimburse principal
- Section 29 Income taxes