Uniform Principal and Income Act

  1. Law
  2. New Hampshire Revised Statutes
  3. Probate Courts and Decedents' Estates
  4. Uniform Principal and Income Act

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Section
564-C:1-101

Short Title.

Section
564-C:1-102

Definitions.

Section
564-C:1-103

Fiduciary Duties; General Principles.

Section
564-C:1-104

Trustee's Power to Adjust.

Section
564-C:1-105

Judicial Control of Discretionary Power.

Section
564-C:1-106

Trustee's Power to Convert to Unitrust.

Section
564-C:2-201

Determination and Distribution of Net Income.

Section
564-C:2-202

Distribution to Residuary and Remainder Beneficiaries.

Section
564-C:3-301

When Right to Income Begins and Ends.

Section
564-C:3-302

Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins.

Section
564-C:3-303

Apportionment When Income Interest Ends.

Section
564-C:4-401

Character of Receipts.

Section
564-C:4-402

Distribution from Trust or Estate.

Section
564-C:4-403

Business and Other Activities Conducted by Trustee.

Section
564-C:4-404

Principal Receipts.

Section
564-C:4-405

Rental Property.

Section
564-C:4-406

Obligation to Pay Money.

Section
564-C:4-407

Insurance Policies and Similar Contracts.

Section
564-C:4-407A

Charitable Remainder Unitrusts.

Section
564-C:4-408

Insubstantial Allocations Not Required.

Section
564-C:4-409

Deferred Compensation, Annuities, and Similar Payments.

Section
564-C:4-410

Liquidating Asset.

Section
564-C:4-411

Minerals, Water, and Other Natural Resources.

Section
564-C:4-412

Timber.

Section
564-C:4-413

Property Not Productive of Income.

Section
564-C:4-414

Derivatives and Options.

Section
564-C:4-415

Asset-Backed Securities.

Section
564-C:5-501

Disbursements from Income.

Section
564-C:5-502

Disbursements from Principal.

Section
564-C:5-503

Transfers from Income to Principal for Depreciation.

Section
564-C:5-504

Transfers from Income to Reimburse Principal.

Section
564-C:5-505

Income Taxes.

Section
564-C:5-506

Adjustments Between Principal and Income Because of Taxes.

Section
564-C:6-601

Severability Clause.

Section
564-C:6-602

Application of Chapter to Trusts and Estates.