| Uniform Principal and Income Act

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  2. Ohio Revised Code
  3. | Trusts
  4. | Uniform Principal and Income Act

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Section
5812.01

| Uniform Principal and Income Act Definitions.

Section
5812.02

| Fiduciary Duties - General Principles.

Section
5812.03

| Trustee's Power to Adjust.

Section
5812.07

| Determination and Distribution of Net Income.

Section
5812.08

| Distribution to Residuary and Remainder Beneficiaries.

Section
5812.12

| When Right to Income Begins and Ends.

Section
5812.13

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

Section
5812.14

| Apportionment When Income Interest Ends.

Section
5812.18

| Character of Receipts.

Section
5812.19

| Distribution From Trust or Estate.

Section
5812.20

| Business and Other Activities Conducted by Trustee.

Section
5812.24

| Principal Receipts.

Section
5812.25

| Rental Property.

Section
5812.26

| Obligation to Pay Money.

Section
5812.27

| Insurance Policies and Similar Contracts.

Section
5812.31

| Insubstantial Allocations Not Required.

Section
5812.32

| Deferred Compensation, Annuities and Similar Payments.

Section
5812.33

| Liquidating Asset.

Section
5812.34

| Minerals, Water and Other Natural Resources.

Section
5812.35

| Timber.

Section
5812.36

| Property Not Productive of Income.

Section
5812.37

| Derivatives and Options.

Section
5812.38

| Asset-Backed Securities.

Section
5812.42

| Disbursements From Income.

Section
5812.43

| Disbursements From Principal.

Section
5812.44

| Transfers From Income to Principal for Depreciation.

Section
5812.45

| Transfers From Income to Reimburse Principal.

Section
5812.46

| Income Taxes.

Section
5812.47

| Adjustments Between Principal and Income Because of Taxes.

Section
5812.51

| Citing Chapter.

Section
5812.52

| Application to Existing Trusts and Estates.