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Uniform Principal and Income Act
Law
Code of Virginia
Wills, Trusts, and Fiduciaries
Uniform Principal and Income Act
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Section
64.2-1000
Definitions
Section
64.2-1001
Fiduciary duties; general principles
Section
64.2-1002
Fiduciary's power to adjust
Section
64.2-1003
Total return unitrust
Section
64.2-1004
Determination and distribution of net income
Section
64.2-1005
Distribution to residuary and remainder beneficiaries
Section
64.2-1006
When right to income begins and ends
Section
64.2-1007
Apportionment of receipts and disbursements when decedent dies or income interest begins
Section
64.2-1008
Apportionment when income interest ends
Section
64.2-1009
Character of receipts
Section
64.2-1010
Distribution from trust or estate
Section
64.2-1011
Business and other activities conducted by trustee
Section
64.2-1012
Principal receipts
Section
64.2-1013
Rental property
Section
64.2-1014
Obligation to pay money
Section
64.2-1015
Insurance policies and similar
Section
64.2-1016
Insubstantial allocations not required
Section
64.2-1017
Deferred compensation, annuities, and similar payments
Section
64.2-1018
Liquidating asset
Section
64.2-1019
Minerals, water, and other natural resources
Section
64.2-1020
Timber
Section
64.2-1021
Property not productive of income
Section
64.2-1022
Derivatives and options
Section
64.2-1023
Asset-backed securities
Section
64.2-1024
Disbursements from income
Section
64.2-1025
Disbursements from principal
Section
64.2-1026
Transfers from income to principal for depreciation
Section
64.2-1027
Transfers from income to reimburse principal
Section
64.2-1028
Income taxes
Section
64.2-1029
Adjustments between principal and income because of taxes
Section
64.2-1030
Expenses and receipts; nontrust estates
Section
64.2-1031
Uniformity of application and construction
Section
64.2-1032
Application of chapter to existing trusts, decedent's estates, and nontrust estates