ESTATE AND TRUSTS
PRINCIPAL AND INCOME
(Effective January 1, 2003)
738.101 Short title.
738.103 Fiduciary duties; general principles.
738.104 Trustee's power to adjust.
738.1041 Total return unitrust.
738.105 Judicial control of discretionary powers.
738.201 Determination and distribution of net income.
738.202 Distribution to residuary and remainder beneficiaries.
738.301 When right to income begins and ends.
738.302 Apportionment of receipts and disbursements when decedent dies or income interest begins.
738.303 Apportionment when income interest ends.
738.401 Character of receipts.
738.402 Distribution from trust or estate.
738.403 Business and other activities conducted by fiduciary.
738.501 Principal receipts.
738.502 Rental property.
738.503 Obligation to pay money.
738.504 Insurance policies and similar contracts.
738.601 Insubstantial allocations not required.
738.602 Payments from deferred compensation plans, annuities, and retirement plans or accounts.
738.603 Liquidating asset.
738.604 Minerals, water, and other natural resources.
738.606 Property not productive of income.
738.607 Derivatives and options.
738.608 Asset-backed securities.
738.701 Disbursements from income.
738.702 Disbursements from principal.
738.703 Transfers from income to principal for depreciation.
738.704 Transfers from income to reimburse principal.
738.705 Income taxes.
738.706 Adjustments between principal and income because of taxes.
738.801 Apportionment of expenses; improvements.
738.802 Uniformity of application and construction.