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UNIFORM PRINCIPAL AND INCOME ACT
Law
Iowa Code
JUDICIAL BRANCH AND JUDICIAL PROCEDURES
UNIFORM PRINCIPAL AND INCOME ACT
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Section
637.101
Short title.
Section
637.102
Definitions.
Section
637.103
Fiduciary duties — general principles.
Section
637.201
Determination and distribution of net income.
Section
637.202
Distribution to residuary and remainder beneficiaries.
Section
637.301
When right to income begins and ends.
Section
637.302
Apportionment of receipts and disbursements when decedent dies or income interest begins.
Section
637.303
Apportionment when income interest ends.
Section
637.401
Character of receipts.
Section
637.402
Distribution from trust or estate.
Section
637.403
Business and other activities conducted by trustee.
Section
637.404
Section 637.404
Section
637.405
Section 637.405
Section
637.406
Section 637.406
Section
637.407
Section 637.407
Section
637.408
Section 637.408
Section
637.409
Section 637.409
Section
637.410
Principal receipts.
Section
637.411
Rental property.
Section
637.412
Obligation to pay money.
Section
637.413
Insurance policies and similar contracts.
Section
637.414
Section 637.414
Section
637.415
Section 637.415
Section
637.416
Section 637.416
Section
637.417
Section 637.417
Section
637.418
Section 637.418
Section
637.419
Section 637.419
Section
637.420
Insubstantial allocations not required.
Section
637.421
Deferred compensation, annuities, and similar payments.
Section
637.422
Liquidating asset.
Section
637.423
Minerals, water, and other natural resources.
Section
637.424
Timber.
Section
637.425
Property not productive of income.
Section
637.426
Derivatives and options.
Section
637.427
Asset-backed securities.
Section
637.501
Disbursements from income.
Section
637.502
Disbursements from principal.
Section
637.503
Transfers from income to principal for depreciation.
Section
637.504
Transfers from income to reimburse principal.
Section
637.505
Income taxes.
Section
637.506
Adjustments between principal and income because of taxes.
Section
637.601
Definitions.
Section
637.602
Trustee’s authority to convert.
Section
637.603
Trustee requirements to convert or change computation method.
Section
637.604
Interested trustee’s authority to convert.
Section
637.605
Interested trustee requirements to convert or change computation method.
Section
637.606
Petition to court to convert trust.
Section
637.607
Valuation of trust.
Section
637.608
Payout percentage.
Section
637.609
Unitrust amount.
Section
637.610
Procedure upon conversion of income trust to total return unitrust.
Section
637.611
Total return unitrust administration.
Section
637.612
Principal distributions subject to governing instrument.
Section
637.613
Construction and applicability.
Section
637.614
Good faith actions.
Section
637.615
Effective date.
Section
637.701
Application of chapter to existing trusts and estates — chapter prevails.