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Part 1 - General Provisions
§ 15-1.2-101. Short Title - [ Editor's note: This section is effective January 1, 2022....
§ 15-1.2-102. Definitions - [ Editor's note: This section is effective January 1, 2022....
§ 15-1.2-103. Scope - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-104. Governing Law - [ Editor's note: This section is effective January 1, 2022....
Part 2 - Fiduciary Duties and Judicial Review
§ 15-1.2-201. Fiduciary Duties - General Principles - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-202. Judicial Review of Exercise of Discretionary Power - Definition - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-203. Fiduciary's Power to Adjust - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-204. Notice of Action - Definitions - [ Editor's note: This section is effective January 1, 2022.]...
Part 3 - Unitrust
§ 15-1.2-301. Definitions - [ Editor's note: This section is effective January 1, 2022....
§ 15-1.2-302. Application - Duties and Remedies - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-303. Authority of Fiduciary - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-304. Notice - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-305. Unitrust Policy - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-306. Unitrust Rate - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-307. Applicable Value - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-308. Period - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-309. Special Tax Benefits - Rules - [ Editor's note: This section is effective January 1, 2022.]...
Part 4 - Allocation of Receipts
§ 15-1.2-401. Character of Receipts From Entity - Definitions - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-402. Distribution From Trust or Estate - [ Editor's note: This section is effective January 1, 2022....
§ 15-1.2-403. Business of Other Activity Conducted by Fiduciary - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-404. Principal Receipts - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-405. Rental Property - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-406. Receipt on Obligation to Be Paid in Money - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-407. Insurance Policy or Contract - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-408. Insubstantial Allocation Not Required - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-409. Deferred Compensation, Annuity, or Similar Payment - Definitions - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-410. Liquidating Asset - Definition - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-411. Minerals, Water, and Other Natural Resources - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-412. Timber - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-413. Marital Deduction Property Not Productive of Income - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-414. Derivative or Option - Definition - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-415. Asset-Backed Security - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-416. Other Financial Instrument or Arrangement - [ Editor's note: This section is effective January 1, 2022....
Part 5 - Allocation of Disbursements
§ 15-1.2-501. Disbursement From Income - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-502. Disbursement From Principal - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-503. Transfer From Income to Principal for Depreciation - Definition - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-504. Reimbursement of Income From Principal - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-505. Reimbursement of Principal From Income - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-506. Income Taxes - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-507. Adjustment Between Income and Principal Because of Taxes - [ Editor's note: This section is effective January 1, 2022.]...
Part 6 - Death of Individual or Termination of Income Interest
§ 15-1.2-601. Determination and Distribution of Net Income - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-602. Distribution to Successor Beneficiary - [ Editor's note: This section is effective January 1, 2022.]...
Part 7 - Apportionment at Beginning and End of Income Interest
§ 15-1.2-701. When Right to Income Begins and Ends - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-702. Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-703. Apportionment When Income Interest Ends - Definition - [ Editor's note: This section is effective January 1, 2022.]...
Part 8 - Miscellaneous Provisions
§ 15-1.2-801. Uniformity of Application and Construction - [ Editor's note: This section is effective January 1, 2022....
§ 15-1.2-802. Relation to Electronic Signatures in Global and National Commerce Act - [ Editor's note: This section is effective January 1, 2022....
§ 15-1.2-803. Application to Trust or Estate - [ Editor's note: This section is effective January 1, 2022.]...
§ 15-1.2-804. Severability - [ Editor's note: This section is effective January 1, 2022....