HRS §557A-413
Making Trust Property Produce Income for a Surviving Spouse
This section says that if a trust is set up to get a tax break for a surviving spouse, and the trust's property doesn't give the spouse enough income, the spouse can demand the trustee make the property earn money or sell it. Otherwise, money from selling trust assets is treated as principal, not income.
spousestrustees
The statute, as written — 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.
Sections this one refers to
§557A-104 When a trustee can move money between principal and income
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.