Indiana Code
Chapter 14. Uniform Principal and Income Act
30-2-14-9. "Person" Defined

Sec. 9. As used in this chapter, "person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, government; governmental subdivision, agency, or instrumentality; public corporation, or any other legal or commercial entity.
As added by P.L.84-2002, SEC.2.

Structure Indiana Code

Indiana Code

Title 30. Trusts and Fiduciaries

Article 2. General Provisions

Chapter 14. Uniform Principal and Income Act

30-2-14-0.1. Application of Chapter; Application of Certain Amendments to Chapter

30-2-14-1. "Accounting Period" Defined

30-2-14-2. "Beneficiary" Defined

30-2-14-3. "Fiduciary"

30-2-14-4. "Income" Defined

30-2-14-5. "Income Beneficiary" Defined

30-2-14-6. "Income Interest" Defined

30-2-14-7. "Mandatory Income Interest" Defined

30-2-14-8. "Net Income" Defined

30-2-14-9. "Person" Defined

30-2-14-10. "Principal" Defined

30-2-14-11. "Remainder Beneficiary" Defined

30-2-14-12. "Terms of a Trust"

30-2-14-13. "Trustee" Defined

30-2-14-13.5. Personal Representative as a Fiduciary

30-2-14-14. Allocating Receipts and Disbursements Between Principal and Income

30-2-14-15. Power of Trustee to Adjust Between Principal and Income

30-2-14-16. Notice of Proposed Action

30-2-14-17. Discretionary Powers of Fiduciary; Failure to Exercise Power; Remedies

30-2-14-18. Distributions to Beneficiaries; Payment of Fees and Costs

30-2-14-19. Beneficiary's Share of Net Income

30-2-14-20. Income Interest; Asset Subject to Trust

30-2-14-21. Income Receipts and Disbursements

30-2-14-22. Termination of Mandatory Income Interest

30-2-14-23. Receipts From an Entity

30-2-14-24. Distributions of Principal and Income From Trust or Estate

30-2-14-25. Separate Accounting Records for Business or Activity

30-2-14-26. Receipts and Property Allocated to Principal

30-2-14-27. Rental Property Receipts

30-2-14-28. Obligation to Pay Money to Trustee

30-2-14-29. Life Insurance Policy Proceeds; Proceeds of Other Contracts

30-2-14-30. Insubstantial Allocation Between Principal and Income

30-2-14-31. Allocating Payments to Principal or Income

30-2-14-32. Receipts From Liquidating Asset

30-2-14-33. Receipts From an Interest in Minerals or Other Natural Resources

30-2-14-34. Net Receipts From the Sale of Timber and Related Products

30-2-14-35. Marital Deduction for Trust Assets

30-2-14-36. Transactions in Derivatives; Granting, Acquiring, or Exercising an Option

30-2-14-37. Asset Backed Securities

30-2-14-38. Disbursements From Income

30-2-14-39. Disbursements From Principal

30-2-14-40. Principal Asset Subject to Depreciation

30-2-14-41. Principal Disbursements; Income Transfers to Reimburse Principal or Create Principal Disbursement Reserve

30-2-14-42. Tax Payments

30-2-14-43. Adjustments to Offset Shifting of Economic Interests or Tax Benefits Between Income Beneficiaries and Remainder Beneficiaries

30-2-14-44. Uniformity of the Law