NEW YORK STATUTES
UNIFORM PRINCIPAL AND INCOME ACT
11-A-1.1 Short title.
11-A-1.3 Fiduciary duties; general principles.
11-A-2.1 Determination and distribution of net income.
11-A-2.2 Distribution to residuary and remainder beneficiaries.
11-A-3.1 When right to income begins and ends.
11-A-3.2 Apportionment of receipts and disbursements when decedent dies or income interest begins.
11-A-3.3 Apportionment when income interest ends.
11-A-4.1 Character of receipts.
11-A-4.2 Distribution from trust or estate.
11-A-4.3 Business and other activities conducted by trustee.
11-A-4.4 Principal receipts.
11-A-4.5 Rental property.
11-A-4.6 Obligation to pay money.
11-A-4.7 Insurance policies and similar contracts.
11-A-4.8 Insubstantial allocations not required.
v11-A-4.9 Deferred compensation, annuities,and similar payments.
11-A-4.10 Liquidating asset.
11-A-4.11 Minerals, water, and other natural resources.
11-A-4.13 Property not productive of income.
11-A-4.14 Derivatives and options.
11-A-4.15 Asset-backed securities.
11-A-5.1 Disbursements from income.
11-A-5.2 Disbursements from principal.
11-A-5.3 Transfers from income to principal for depreciation.
11-A-5.4 Transfers from income to reimburse principal.
11-A-5.5 Income taxes.
11-A-5.6 Adjustments between principal and income because of taxes.
11-A-6.1 Uniformity of application and construction.
11-A-6.2 Severability clause.
11-A-6.3 Effective date.
v11-A-6.4 Application of article.