Chapter 59-04.2 - UNIFORM PRINCIPAL AND INCOME ACT (1997)
- Section 59-04.2-01 - (102) Definitions
- Section 59-04.2-02 - (103) Fiduciary duties - General principles
- Section 59-04.2-03 - (104) Trustee's power to adjust
- Section 59-04.2-03.1 - Judicial control of discretionary power
- Section 59-04.2-04 - (201) Determination and distribution of net income
- Section 59-04.2-05 - (202) Distribution to residuary and remainder beneficiaries
- Section 59-04.2-06 - (301) When right to income begins and ends
- Section 59-04.2-07 - (302) Apportionment of receipts and disbursements when decedent dies or income interest begins
- Section 59-04.2-08 - (303) Apportionment when income interest ends
- Section 59-04.2-09 - (401) Character of receipts
- Section 59-04.2-10 - (402) Distribution from trust or estate
- Section 59-04.2-11 - (403) Business and other activities conducted by trustee
- Section 59-04.2-12 - (404) Principal receipts
- Section 59-04.2-13 - (405) Rental property
- Section 59-04.2-14 - (406) Obligation to pay money
- Section 59-04.2-15 - (407) Insurance policies and similar contracts
- Section 59-04.2-16 - (408) Insubstantial allocations not required
- Section 59-04.2-17 - (409) Deferred compensation, annuities, and similar payments
- Section 59-04.2-18 - (410) Liquidating asset
- Section 59-04.2-19 - (411) Minerals, water, and other natural resources
- Section 59-04.2-20 - (412) Timber
- Section 59-04.2-21 - (413) Property not productive of income
- Section 59-04.2-22 - (414) Derivatives and options
- Section 59-04.2-23 - (415) Asset-backed securities
- Section 59-04.2-24 - (501) Disbursements from income
- Section 59-04.2-25 - (502) Disbursements from principal
- Section 59-04.2-26 - (503) Transfers from income to principal for depreciation
- Section 59-04.2-27 - (504) Transfers from income to reimburse principal
- Section 59-04.2-28 - (505) Income taxes
- Section 59-04.2-29 - (506) Adjustments between principal and income because of taxes
- Section 59-04.2-30 - Certain charitable remainder unitrusts