PENNSYLVANIA STATUTES

TITLE 20

  DECEDENTS, ESTATES AND FIDUCIARIES

CHAPTER 81

PRINCIPAL AND INCOME

8101  Scope.
8102  Definitions.
8103  Fiduciary duties; general principles.
8104  Trustee's power to adjust.
8105  Power to convert unitrust.
8106  Judicial control of discretionary powers.
8107  (Reserved).
8108  (Reserved).
8109  (Reserved).
8110  (Reserved).
8111  (Reserved).
8112  (Reserved).
8113  Charitable trusts.
8121  Determination and distribution of net income.
8122  Distribution to residuary and remainder beneficiaries.
8131  When right to income begins and ends.
8132  Apportionment of receipts and disbursements when decedent dies or income interest begins.
8133  Apportionment when income interest ends.
8141  Character of receipts.
8142  Distribution from trust or estate.
8143  Business and other activities conducted by trustee.
8144  Principal receipts.
8145  Rental property.
8146  Obligation to pay money.
8147  Insurance policies and similar contracts.
8148  Insubstantial allocations not required.
8149  Retirement benefits, individual retirement accounts, deferred compensation, annuities and similar payments.
8150  Liquidating asset.
8151.  Minerals, water and other natural resources.
8152  Timber.
8153  Property not productive of income.
8154  Derivatives and options.
8155  Asset-backed securities.
8161  Mandatory disbursements from income.
8162  Mandatory disbursements from principal.
8163  Discretionary allocation of disbursements.
8164  Transfers from income to principal for depreciation.
8165  Transfers from income to reimburse principal.
8166  Income taxes.
8167  Adjustments between principal and income because of taxes.
8191  Uniformity of application and construction.