Chapter 5812: UNIFORM PRINCIPAL AND INCOME ACT
- 5812.01 Uniform principal and income act definitions.
- 5812.02 Fiduciary duties - general principles.
- 5812.03 Trustee's power to adjust.
- 5812.07 Determination and distribution of net income.
- 5812.08 Distribution to residuary and remainder beneficiaries.
- 5812.12 When right to income begins and ends.
- 5812.13 Apportionment of receipts and disbursements when decedent dies or income interest begins.
- 5812.14 Apportionment when income interest ends.
- 5812.18 Character of receipts.
- 5812.19 Distribution from trust or estate.
- 5812.20 Business and other activities conducted by trustee.
- 5812.24 Principal receipts.
- 5812.25 Rental property.
- 5812.26 Obligation to pay money.
- 5812.27 Insurance policies and similar contracts.
- 5812.31 Insubstantial allocations not required.
- 5812.32 Deferred compensation, annuities and similar payments.
- 5812.33 Liquidating asset.
- 5812.34 Minerals, water and other natural resources.
- 5812.35 Timber.
- 5812.36 Property not productive of income.
- 5812.37 Derivatives and options.
- 5812.38 Asset-backed securities.
- 5812.42 Disbursements from income.
- 5812.43 Disbursements from principal.
- 5812.44 Transfers from income to principal for depreciation.
- 5812.45 Transfers from income to reimburse principal.
- 5812.46 Income taxes.
- 5812.47 Adjustments between principal and income because of taxes.
- 5812.51 Citing chapter.
- 5812.52 Application to existing trusts and estates.