Hawaii Revised Statutes
Title 30. Guardians and Trustees
557A. Uniform Principal and Income Act

557A-101 Short title. - §557A-101 Short title. This chapter may be cited as the...

557A-102 Definitions. - §557A-102 Definitions. As used in this chapter, unless the context...

557A-103 Fiduciary duties; general principles. - §557A-103 Fiduciary duties; general principles. (a) In allocating receipts and...

557A-104 Trustee's power to adjust. - §557A-104 Trustee's power to adjust. (a) Subject to subsection (b),...

557A-105 Notice of proposed action. - §557A-105 Notice of proposed action. (a) A trustee may give...

557A-106 Proceedings regarding trustee's power to adjust. - §557A-106 Proceedings regarding trustee's power to adjust. In a proceeding...

557A-201 Determination and distribution of net income. - §557A-201 Determination and distribution of net income. After a decedent...

557A-202 Distribution to residuary and remainder beneficiaries. - §557A-202 Distribution to residuary and remainder beneficiaries. (a) Each beneficiary...

557A-301 When right to income begins and ends. - §557A-301 When right to income begins and ends. (a) An...

557A-302 Apportionment of receipts and disbursements when decedent dies or income interest begins. - §557A-302 Apportionment of receipts and disbursements when decedent dies or...

557A-303 Apportionment when income interest ends. - §557A-303 Apportionment when income interest ends. (a) As used in...

557A-401 Character of receipts. - §557A-401 Character of receipts. (a) As used in this section,...

557A-402 Distribution from trust or estate. - §557A-402 Distribution from trust or estate. Subject to the terms...

557A-403 Business and other activities conducted by trustee. - §557A-403 Business and other activities conducted by trustee. (a) If...

557A-404 Principal receipts. - §557A-404 Principal receipts. The following shall be allocated to principal:...

557A-405 Rental property. - §557A-405 Rental property. To the extent that a trustee accounts...

557A-406 Obligation to pay money. - §557A-406 Obligation to pay money. (a) An amount received as...

557A-407 Insurance policies and similar contracts. - §557A-407 Insurance policies and similar contracts. (a) Except as provided...

557A-408 Insubstantial allocations not required. - §557A-408 Insubstantial allocations not required. If a trustee determines that...

557A-409 Deferred compensation, annuities, and similar payments. - §557A-409 Deferred compensation, annuities, and similar payments. (a) This section...

557A-410 Liquidating asset. - §557A-410 Liquidating asset. (a) As used in this section, "liquidating...

557A-411 Minerals, water, and other natural resources. - §557A-411 Minerals, water, and other natural resources. (a) Receipts from...

557A-412 Timber. - §557A-412 Timber. (a) A trustee may account for net receipts...

557A-413 Property not productive of income. - §557A-413 Property not productive of income. (a) If a marital...

557A-414 Derivatives and options. - §557A-414 Derivatives and options. (a) As used in this section,...

557A-415 Asset-backed securities. - §557A-415 Asset-backed securities. (a) As used in this section, "asset-backed...

557A-501 Disbursements from income. - §557A-501 Disbursements from income. Unless otherwise governed by statutory fees...

557A-502 Disbursements from principal. - §557A-502 Disbursements from principal. (a) Unless otherwise governed by statutory...

557A-503 Transfers from income to principal for depreciation. - §557A-503 Transfers from income to principal for depreciation. (a) As...

557A-504 Transfers from income to reimburse principal. - §557A-504 Transfers from income to reimburse principal. (a) If a...

557A-505 Income taxes. - §557A-505 Income taxes. (a) A tax required to be paid...

557A-506 Adjustments between principal and income because of taxes. - §557A-506 Adjustments between principal and income because of taxes. (a)...