[§557A-413]  Property not productive of
income.  (a)  If a marital deduction is allowed for all or part of a trust
whose assets consist substantially of property that does not provide the
surviving spouse with sufficient income from or use of the trust assets, and if
the amounts that the trustee transfers from principal to income under section
557A-104 and distributes to the spouse from principal pursuant to the terms of
the trust are insufficient to provide the spouse with the beneficial enjoyment
required to obtain the marital deduction, the spouse may require the trustee to
make property productive of income, convert property within a reasonable time,
or exercise the power conferred by section 557A-104(a).  The trustee may decide
which action or combination of actions to take.



(b)  In all other cases, proceeds from the sale
or other disposition of an asset are principal without regard to the amount of
income the asset produces during any accounting period. [L 2000, c 191, pt of
§1]