Ohio Revised Code (Last Updated: January 27, 2016) |
Title 58. LVIII TRUSTS |
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 |