Chapter 15.1 - Uniform Principal and Income Act (55-277.1 thru 55-277.33)
- 55-277.1 - Short title.
- 55-277.2 - Definitions.
- 55-277.3 - Fiduciary duties; general principles.
- 55-277.4 - Fiduciary's power to adjust.
- 55-277.4:1 - Total return unitrust
- 55-277.5 - Determination and distribution of net income.
- 55-277.6 - Distribution to residuary and remainder beneficiaries.
- 55-277.7 - When right to income begins and ends.
- 55-277.8 - Apportionment of receipts and disbursements when decedent dies or income interest begins.
- 55-277.9 - Apportionment when income interest ends.
- 55-277.10 - Character of receipts.
- 55-277.11 - Distribution from trust or estate.
- 55-277.12 - Business and other activities conducted by trustee.
- 55-277.13 - Principal receipts.
- 55-277.14 - Rental property.
- 55-277.15 - Obligation to pay money.
- 55-277.16 - Insurance policies and similar.
- 55-277.17 - Insubstantial allocations not required.
- 55-277.18 - Deferred compensation, annuities, and similar payments.
- 55-277.19 - Liquidating asset.
- 55-277.20 - Minerals, water, and other natural resources.
- 55-277.21 - Timber.
- 55-277.22 - Property not productive of income.
- 55-277.23 - Derivatives and options.
- 55-277.24 - Asset-backed securities.
- 55-277.25 - Disbursements from income.
- 55-277.26 - Disbursements from principal.
- 55-277.27 - Transfers from income to principal for depreciation.
- 55-277.28 - Transfers from income to reimburse principal.
- 55-277.29 - Income taxes.
- 55-277.30 - Adjustments between principal and income because of taxes.
- 55-277.31 - Expenses and receipts; nontrust estates.
- 55-277.32 - Uniformity of application and construction.
- 55-277.33 - Application of chapter to existing trusts decedent's estates and nontrust estates.