Alaska Statutes
Chapter 38. Alaska Principal and Income Act
Article 6. Allocation of Receipts during Administration of Trust.

Sec. 13.38.600. Allocation of property from entities. - (a) Except as otherwise provided in this section, a trustee...

Sec. 13.38.610. Distribution from trust or estate. - (a) A trustee shall allocate to income an amount received...

Sec. 13.38.620. Business and other activities conducted by trustee. - (a) If a trustee that conducts a business or other...

Sec. 13.38.630. Principal receipts. - A trustee shall allocate to principal any of the following:...

Sec. 13.38.640. Rental property. - (a) To the extent that a trustee accounts for receipts...

Sec. 13.38.650. Obligation to pay money. - (a) An amount received as interest, whether determined at a...

Sec. 13.38.660. Insurance policies and similar contracts. - (a) Except as otherwise provided in (b) or (c) of...

Sec. 13.38.670. Special rules for charitable remainder unitrusts. - Notwithstanding the other provisions of this chapter, if a charitable...

Sec. 13.38.680. Insubstantial allocations not required. - If a trustee determines that an allocation between principal and...

Sec. 13.38.690. Retirement benefits, individual retirement accounts, deferred compensation, annuities, and similar payments. - (a) A trustee shall allocate (1) to income that portion...

Sec. 13.38.700. Liquidating assets. - (a) A trustee shall allocate 10 percent of the receipts...

Sec. 13.38.710. Minerals, water, and other natural resources. - (a) To the extent that a trustee accounts for receipts...

Sec. 13.38.720. Timber. - (a) To the extent that a trustee accounts for receipts...

Sec. 13.38.730. Property not productive of income; marital deduction. - (a) If a federal estate or gift tax marital deduction...

Sec. 13.38.740. Derivatives and options. - (a) To the extent that a trustee does not account...

Sec. 13.38.750. Asset-backed securities. - (a) If a trust receives a payment from interest or...