GENERAL STATUTES OF CONNECTICUT
CONNECTICUT UNIFORM PRINCIPAL AND INCOME ACT
45a-542 Short title: Connecticut Principal and Income
45a-542b Fiduciary duties.
45a-542c Trustee's power to adjust.
45a-542d Determination and distribution of income interest of decedent's estate or in trust after trust ends.
45a-542e Distribution to beneficiaries.
45a-542f Right to income.
45a-542g Apportionment of receipts and disbursements when decedent
dies or interest income begins.
45a-542h Apportionment when income interest ends.
45a-542i Character of receipts.
45a-542j Distribution from trust or estate.
45a-542k Business and other activities conducted by trustee.
45a-542l Principal receipts.
45a-542m Rental property.
45a-542n Obligation to pay money.
45a-542o Insurance policies and similar contracts.
45a-542p Insubstantial allocations not required.
45a-542q Deferred compensation, annuities and similar payments.
45a-542r Liquidating asset.
45a-542s Minerals, water and other natural resources.
45a-542u Property not productive of income.
45a-542v Derivatives and options.
45a-542w Asset-backed securities.
45a-542x Disbursements from income.
45a-542y Disbursements from principal.
45a-542z Transfers from income to principal for depreciation.
45a-542aa Transfers from income to reimburse principal.
45a-542bb Income taxes.
45a-542cc Adjustments between principal and income as result of taxes.
45a-542dd Uniformity of application and construction.
45a-542ee Severability clause.
45a-542ff Application to existing trust or decedent's estate.