Arkansas Code
Chapter 70 - Uniform Principal And Income Act
Subchapter 5 - Allocation of Disbursements During Administration of Trust

§ 28-70-501. Disbursements from income - A trustee shall make the following disbursements from income to...

§ 28-70-502. Disbursements from principal - (a) A trustee shall make the following disbursements from principal:...

§ 28-70-503. Transfers from income to principal for depreciation - (a) In this section, “depreciation” means a reduction in value...

§ 28-70-504. Transfers from income to reimburse principal - (a) If a trustee makes or expects to make a...

§ 28-70-505. Income taxes - (a) A tax required to be paid by a trustee...

§ 28-70-506. Adjustments between principal and income because of taxes - (a) A fiduciary may make adjustments between principal and income...