Chapter 557A

§557A-102 Definitions for Trust and Estate Income Rules

§557A-103 How fiduciaries must handle trust and estate money

§557A-104 When a trustee can move money between principal and income

§557A-105 How trustees must tell beneficiaries about planned actions

§557A-106 Court's only power in trustee adjustment disputes

§557A-201 How income is figured and paid out after death or when a trust income interest ends

§557A-202 How income is shared with people who get the rest of the estate

§557A-301 When Your Right to Trust Income Starts and Stops

§557A-302 How to split money received or paid when someone dies or an income interest starts

§557A-303 How to divide income when an income interest ends

§557A-401 How trust money from a company is treated

§557A-402 Distributions from a trust or estate

§557A-403 Trustee can keep separate books for a business

§557A-404 What counts as principal

§557A-405 How rental income and deposits are handled

§557A-406 How interest and bond payments are split between income and principal

§557A-407 How insurance money is split between income and principal

§557A-408 When trustees can skip small income allocations

§557A-409 How trust payments are split between income and principal

§557A-410 How to split money from assets that run out

§557A-411 How trusts divide money from natural resources

§557A-412 How trustees handle money from selling timber

§557A-413 Making Trust Property Produce Income for a Surviving Spouse

§557A-414 Derivatives and options

§557A-415 How trusts handle payments from asset-backed securities

§557A-501 What the trust pays from income

§557A-502 Paying trust expenses from principal

§557A-503 Moving money from income to principal for depreciation

§557A-504 Using income to reimburse principal

§557A-505 Income taxes

§557A-506 Adjusting trust income and principal to balance tax effects