Chapter 5812. UNIFORM PRINCIPAL AND INCOME ACT  


Section 5812.01. Uniform principal and income act definitions
Section 5812.02. Fiduciary duties - general principles
Section 5812.03. Trustee's power to adjust
Section 5812.07. Determination and distribution of net income
Section 5812.08. Distribution to residuary and remainder beneficiaries
Section 5812.12. When right to income begins and ends
Section 5812.13. Apportionment of receipts and disbursements when decedent dies or income interest begins
Section 5812.14. Apportionment when income interest ends
Section 5812.18. Character of receipts
Section 5812.19. Distribution from trust or estate
Section 5812.20. Business and other activities conducted by trustee
Section 5812.24. Principal receipts
Section 5812.25. Rental property
Section 5812.26. Obligation to pay money
Section 5812.27. Insurance policies and similar contracts
Section 5812.31. Insubstantial allocations not required
Section 5812.32. Deferred compensation, annuities and similar payments
Section 5812.33. Liquidating asset
Section 5812.34. Minerals, water and other natural resources
Section 5812.35. Timber
Section 5812.36. Property not productive of income
Section 5812.37. Derivatives and options
Section 5812.38. Asset-backed securities
Section 5812.42. Disbursements from income
Section 5812.43. Disbursements from principal
Section 5812.44. Transfers from income to principal for depreciation
Section 5812.45. Transfers from income to reimburse principal
Section 5812.46. Income taxes
Section 5812.47. Adjustments between principal and income because of taxes
Section 5812.51. Citing chapter
Section 5812.52. Application to existing trusts and estates