| Subchapter I. Definitions and Fiduciary Duties. | Back to Top |
| § 28-4801.01. Short title. |
| § 28-4801.02. Definitions. |
| § 28-4801.03. Fiduciary duties; general principles. |
| § 28-4801.04. Trustee's power to adjust. |
| Subchapter II. Decedent's Estate or Terminating Income Interest. | Back to Top |
| § 28-4802.01. Determination and distribution of net income. |
| § 28-4802.02. Distribution to residuary and remainder beneficiaries. |
| Subchapter III. Apportionment at Beginning and End of Income Interest. | Back to Top |
| § 28-4803.01. When right to income begins and ends. |
| § 28-4803.02. Apportionment of receipts and disbursements when decedent dies or income interest begins. |
| § 28-4803.03. Apportionment when income interest ends. |
| Subchapter IV. Allocation of Receipts During Administration of Trust. | Back to Top |
| Part A. Receipts from Entities. |
| § 28-4804.01. Character of receipts. |
| § 28-4804.02. Distribution from trust or estate. |
| § 28-4804.03. Business and other activities conducted by trustee. |
| Part B. Receipts Not Normally Apportioned. |
| § 28-4804.04. Principal receipts. |
| § 28-4804.05. Rental property. |
| § 28-4804.06. Obligation to pay money. |
| § 28-4804.07. Insurance policies and similar contracts. |
| Part C. Receipts Normally Apportioned. |
| § 28-4804.08. Insubstantial allocations not required. |
| § 28-4804.09. Deferred compensation, annuities, and similar payments. |
| § 28-4804.10. Liquidating asset. |
| § 28-4804.11. Minerals, water, and other natural resources. |
| § 28-4804.12. Timber. |
| § 28-4804.13. Property not productive of income. |
| § 28-4804.14. Derivatives and options. |
| § 28-4804.15. Asset-backed securities. |
| Subchapter V. Allocation of Disbursements During Administration of Trust. | Back to Top |
| § 28-4805.01. Disbursements from income. |
| § 28-4805.02. Disbursements from principal. |
| § 28-4805.03. Transfers from income to principal for depreciation. |
| § 28-4805.04. Transfers from income to reimburse principal. |
| § 28-4805.05. Income taxes. |
| § 28-4805.06. Adjustments between principal and income because of taxes. |
| Subchapter VI. Miscellaneous Provisions. | Back to Top |
| § 28-4806.01. Uniformity of application and construction. |
| § 28-4806.02. Application of chapter to existing trusts and estates. |
| § 28-4806.03. Transitional matters. |
Refs & Annos
Jurisdiction |
Laws |
Effective Date |
Statutory Citation |
Alabama |
2000, Act 675 |
1-1-2001 |
Code 1975, §§ 19-3A-101 to 19-3A-606. |
Alaska |
2003, c. 145 |
9-1-2003 |
AS §§ 13.38.200 to 13.38.990. |
Arizona |
2001, c. 176 |
1-1-2002 |
A.R.S. §§ 14-7401 to 14-7431. |
Arkansas |
1999, Act 647 |
1-1-2000 |
A.C.A. §§ 28-70-101 to 28-70-606. |
California |
1999, c. 145 |
1-1-2000 |
West's Ann.Cal.Probate Code §§ 16320 to 16375. |
Colorado |
2000, c. 257 |
7-1-2001 |
West's C.R.S.A. §§ 15-1-401 to 15-1-436. |
Connecticut |
1999, P.A. 99-164 |
1-1-2000 |
C.G.S.A. §§ 45a-542 to 45a-542ff. |
District of Columbia |
2001, D.C. Law 13-292 |
4-27-2001 |
D.C. Official Code, 2001 Ed. §§ 28-4801.01 to 28-4806.03. |
Florida |
2002, c. 42 |
1-1-2003 |
West's F.S.A. §§ 738.101 to 738.804. |
Georgia |
2010, c. 506 |
7-1-2010 |
O.C.G.A. §§ 53-12-380 to 53-12-431. |
Hawaii |
2000, c. 191 |
7-1-2000 |
HRS §§ 557A-101 to 557A-506. |
Idaho |
2001, c. 261 |
7-1-2001 |
I.C. §§ 68-10-101 to 68-10-605. |
Indiana |
2002, c. 84 |
1-1-2003 |
West's A.I.C. §§ 30-2-14-1 to 30-2-14-44. |
Iowa |
1999, H.F. 584 |
7-1-1999 |
I.C.A. §§ 637.101 to 637.701. |
Kansas |
2000, c. 61 |
7-1-2000 |
K.S.A. §§ 58-9-101 to 58-9-603. |
Kentucky |
2004, c. 158 |
1-1-2005 |
KRS 386.450 to 386.504. |
Maine |
2002, c. 544 |
1-1-2003 |
18-A M.R.S.A. §§ 7-701 to 7-773. |
Maryland |
2000, c. 292 |
10-1-2000 |
Code, Estates and Trusts, §§ 15-501 to 15-530. |
Massachusetts |
2005, c. 129 |
1-1-2006 |
M.G.L.A. c. 203D, §§ 1 to 29. |
Michigan |
2004, c. 159 |
9-1-2004 |
M.C.L.A. §§ 555.501 to 555.1005. |
1969, c. 1006 |
1-1-1970 |
M.S.A. §§ 501B.59 to 501B.76. |
|
Missouri |
2001, H.B. 241 |
V.A.M.S. §§ 469.401 to 469.467. |
|
Montana |
2003, c. 506 |
MCA §§ 72-34-421 to 72-34-453. |
|
Nebraska |
2001, LB 56 |
9-1-2001 |
R.R.S.1943, §§ 30-3116 to 30-3149. |
Nevada |
2003, c. 355 |
10-1-2003 |
NRS 164.780 to 164.925. |
New Hampshire |
2006, c. 320 |
1-1-2007 |
RSA 564-C:1-101 to 564-C:6-602. |
New Jersey |
2001, c. 212 |
1-1-2002 |
N.J.S.A. 3B:19B-1 to 3B:19B-31. |
New Mexico |
2001, c. 113 |
7-1-2001 |
NMSA 1978, §§ 46-3A-101 to 46-3A-603. |
New York |
2001, c. 243 |
1-1-2002 |
McKinney's EPTL 11-A-1.1 to 11-A-6.4. |
North Carolina |
2003, c. 232 |
1-1-2004 |
G.S. §§ 37A-1-101 to 37A-6-602. |
North Dakota |
1999, c. 532 |
8-1-1999 |
NDCC 59-04.2-01 to 59-04.2-30. |
Ohio |
2006, H.B. 416 |
1-1-2007 |
R.C. §§ 5812.01 to 5812.52. |
Oklahoma |
1998, c. 115 |
11-1-1998 |
60 Okl.St.Ann. §§ 175.101 to 175.603. |
Oregon |
2003, c. 279 |
1-1-2004 |
ORS 116.007, 129.200 to 129.450. |
Pennsylvania |
2002, c. 50 |
20 Pa.C.S.A. §§ 8101 to 8191. |
|
South Carolina |
2005, c. 66 |
1-1-2006 |
Code 1976, §§ 62-7-901 to 62-7-932. |
2007, c. 282 |
7-1-2007 |
SDCL 55-13A-101 to 55-13A-602. |
|
Tennessee |
2000, c. 829 |
7-1-2000 |
T.C.A. §§ 35-6-101 to 35-6-602. |
Texas |
2003, c. 659 |
1-1-2004 |
V.T.C.A. Property Code §§ 116.001 to 116.206. |
Utah |
2004, c. 285 |
5-3-2004 |
U.C.A. 1953, 22-3-101 to 22-3-604. |
Virginia |
1999, c. 975 |
1-1-2000 |
Code 1950, §§ 55-277.1 to 55-277.33. |
Washington |
2002, c. 345 |
1-1-2003 |
West's RCWA 11.104A.001 to 11.104A.907. |
West Virginia |
2000, c. 273 |
7-1-2000 |
Code, 44B-1-101 to 44B-6-606. |
Wisconsin |
2005, c. 10 |
5-17-2005 |
W.S.A. 701.20. |
Wyoming |
2001, c. 11 |
7-1-2001 |
Wyo.Stat.Ann. §§ 2-3-801 to 2-3-834. |
[FN*] Approval date.
[FN1] Minnesota's act remains a substantial adoption of the provisions of the Uniform Principal and Income Act (1962), but various amendments and newly enacted sections have adopted several provisions of the Uniform Principal and Income Act (1997). Therefore, Minnesota will be carried in the Table of Adopting Jurisdictions for both acts.
[FN2] Enacted the Uniform Principal and Income Act (1997) without repealing the Uniform Principal and Income Act (1962).
