Arkansas Code
Subchapter 1 - General Provisions
§ 28-53-112. Interest — Income and increment

(a) Interest. Unless a contrary intent is indicated by will, if the estate is solvent, general legacies shall bear interest at the rate of six percent (6%) per annum, or the then-prevailing legal rate, beginning fifteen (15) months after commencement of administration, but not before that time.
(b) Income and Increment. Unless otherwise provided in the will, a specific devise of property shall be construed to include income or increment accruing to the property while in the hands of the personal representative.
(c) Allocation of Trust Income. When property is devised to a trustee upon a trust which separates the beneficial interest in the income and principal of the trust, the income which accrues to the property so devised during the administration of the estate shall be treated as income by the trustee when received by him or her.

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