State Codes and Statutes

Statutes > Massachusetts > PARTII > TITLEII > CHAPTER203D

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

State Codes and Statutes

Statutes > Massachusetts > PARTII > TITLEII > CHAPTER203D

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

State Codes and Statutes