2021 Oregon Revised Statutes
Chapter 129 - Uniform Principal and Income Act
Section 129.350 - UPIA 408. Insubstantial allocations not required.

(1) The amount of the allocation would increase or decrease net income in an accounting period, as determined before the allocation, by less than 10 percent; or
(2) The value of the asset producing the receipt for which the allocation would be made is less than 10 percent of the total value of the trust’s assets at the beginning of the accounting period. [2003 c.279 §17]

Structure 2021 Oregon Revised Statutes