Code of Virginia
Chapter 10.1 - Uniform Fiduciary Income and Principal Act
§ 64.2-1078. Application to trust or estate

This chapter applies to a trust or estate existing or created on or after July 1, 2022, except as otherwise expressly provided in the terms of the trust or this chapter.
2022, c. 354.

Structure Code of Virginia

Code of Virginia

Title 64.2 - Wills, Trusts, and Fiduciaries

Chapter 10.1 - Uniform Fiduciary Income and Principal Act

§ 64.2-1033. Definitions

§ 64.2-1034. Scope

§ 64.2-1035. Governing law

§ 64.2-1036. Fiduciary duties; general principles

§ 64.2-1037. Judicial review of exercise of discretionary power; request for instruction

§ 64.2-1038. Fiduciary's power to adjust

§ 64.2-1039. Definitions

§ 64.2-1040. Application; duties and remedies

§ 64.2-1041. Authority of fiduciary

§ 64.2-1042. Notice

§ 64.2-1043. Unitrust policy

§ 64.2-1044. Unitrust rate

§ 64.2-1045. Applicable value

§ 64.2-1046. Period

§ 64.2-1047. Special tax benefits; other rules

§ 64.2-1048. Character of receipts from entity

§ 64.2-1049. Distribution from trust or estate

§ 64.2-1050. Business or other activity conducted by fiduciary

§ 64.2-1051. Principal receipts

§ 64.2-1052. Rental property

§ 64.2-1053. Receipt on obligation to be paid in money

§ 64.2-1054. Insurance policy or contract

§ 64.2-1055. Insubstantial allocation not required

§ 64.2-1056. Deferred compensation, annuity, or similar payment

§ 64.2-1057. Liquidating asset

§ 64.2-1058. Minerals, water, and other natural resources

§ 64.2-1059. Timber

§ 64.2-1060. Marital deduction property not productive of income

§ 64.2-1061. Derivative or option

§ 64.2-1062. Asset-backed security

§ 64.2-1063. Other financial instrument or arrangement

§ 64.2-1064. Disbursement from income

§ 64.2-1065. Disbursement from principal

§ 64.2-1066. Transfer from income to principal for depreciation

§ 64.2-1067. Reimbursement of income from principal

§ 64.2-1068. Reimbursement of principal from income

§ 64.2-1069. Income taxes

§ 64.2-1070. Adjustment between income and principal because of taxes

§ 64.2-1071. Determination and distribution of net income

§ 64.2-1072. Distribution to successor beneficiary

§ 64.2-1073. When right to income begins and ends

§ 64.2-1074. Apportionment of receipts and disbursements when decedent dies or income interest begins

§ 64.2-1075. Apportionment when income interest ends

§ 64.2-1076. Uniformity of application and construction

§ 64.2-1077. Relation to Electronic Signatures in Global and National Commerce Act

§ 64.2-1078. Application to trust or estate