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Pennsylvania Consolidated Statutes (Last Updated: January 27, 2015) |
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Title20 DECEDENTS, ESTATES AND FIDUCIARIES |
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CHAPTER81. PRINCIPAL AND INCOME |
| SUBCHAPTER A. PRELIMINARY PROVISIONS; POWER TO ADJUST; POWER TO CONVERT TO UNITRUST |
| § 8101. Short title of chapter. |
| § 8102. Definitions. |
| § 8103. Fiduciary duties; general principles. |
| § 8104. Trustee's power to adjust. |
| § 8105. Power to convert to unitrust. |
| § 8106. Judicial control of discretionary powers. |
| § 8107. Express trusts. |
| § 8108. [Reserved] |
| § 8109. [Reserved] |
| § 8110. [Reserved] |
| § 8111. [Reserved] |
| § 8112. [Reserved] |
| § 8113. Charitable trusts. |
| SUBCHAPTER B. DECEDENT'S ESTATE OR TERMINATING INCOME INTEREST |
| § 8121. Determination and distribution of net income. |
| § 8122. Distribution to residuary and remainder beneficiaries. |
| SUBCHAPTER C. APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST |
| § 8131. When right to income begins and ends. |
| § 8132. Apportionment of receipts and disbursements when decedent dies or income interest begins. |
| § 8133. Apportionment when income interest ends. |
| SUBCHAPTER D. ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST |
| § 8141. Character of receipts. |
| § 8142. Distribution from trust or estate. |
| § 8143. Business and other activities conducted by trustee. |
| § 8144. Principal receipts. |
| § 8145. Rental property. |
| § 8146. Obligation to pay money. |
| § 8147. Insurance policies and similar contracts. |
| § 8148. Insubstantial allocations not required. |
| § 8149. Retirement benefits, individual retirement accounts, deferred compensation, annuities and similar payments. |
| § 8150. Liquidating asset. |
| § 8151. Minerals, water and other natural resources. |
| § 8152. Timber. |
| § 8153. Property not productive of income. |
| § 8154. Derivatives and options. |
| § 8155. Asset-backed securities. |
| SUBCHAPTER E. ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST |
| § 8161. Mandatory disbursements from income. |
| § 8162. Mandatory disbursements from principal. |
| § 8163. Discretionary allocation of disbursements. |
| § 8164. Transfers from income to principal for depreciation. |
| § 8165. Transfers from income to reimburse principal. |
| § 8166. Income taxes. |
| § 8167. Adjustments between principal and income because of taxes. |
| SUBCHAPTERS F and G. [Reserved] |
| SUBCHAPTER H. MISCELLANEOUS PROVISIONS |
| § 8191. Uniformity of application and construction. |
Notation
Enactment. Chapter 81 was added May 16, 2002, P.L.330, No.50, effective in 60 days.
Prior Provisions. Former Chapter 81, which related to the same subject matter, was added June 30, 1972, P.L.508, No.164, and repealed May 16, 2002, P.L.330, No.50, effective in 60 days.
Cross References. Chapter 81 is referred to in sections 3702, 5164, 5536 of this title.