Kansas Statutes
Chapter 58 - Personal And Real Property
Article 9a - Uniform Fiduciary Income And Principal Act

58-9a,101 Citation of act. - 58-9a-101. Citation of act. This act may be cited as...

58-9a,102 Definitions. - 58-9a-102. Definitions. In this act: (1) "Accounting period" means a...

58-9a,103 Scope. - 58-9a-103. Scope. Except as otherwise provided in the terms of...

58-9a,104 Governing law. - 58-9a-104. Governing law. Except as otherwise provided in the terms...

58-9a,201 Fiduciary duties; general principles. - 58-9a-201. Fiduciary duties; general principles. (a) In making an allocation...

58-9a,202 Judicial review of exercise of discretionary power; request for instruction. - 58-9a-202. Judicial review of exercise of discretionary power; request for...

58-9a,203 Fiduciary's power to adjust. - 58-9a-203. Fiduciary's power to adjust. (a) Except as otherwise provided...

58-9a,301 Definitions related to unitrusts. - 58-9a-301. Definitions related to unitrusts. In K.S.A. 2021 Supp. 58-9a-301...

58-9a,302 Application; duties and remedies. - 58-9a-302. Application; duties and remedies. (a) Except as otherwise provided...

58-9a,303 Authority of fiduciary. - 58-9a-303. Authority of fiduciary. (a) A fiduciary, without court approval,...

58-9a,304 Notice to fiduciaries. - 58-9a-304. Notice to fiduciaries. (a) A notice required by K.S.A....

58-9a,305 Unitrust policy; requirements. - 58-9a-305. Unitrust policy; requirements. (a) In administering a unitrust under...

58-9a,306 Same; unitrust rate. - 58-9a-306. Same; unitrust rate. (a) Except as otherwise provided in...

58-9a,307 Same; applicable value. - 58-9a-307. Same; applicable value. (a) A unitrust policy must provide...

58-9a,308 Same; period required; optional standards. - 58-9a-308. Same; period required; optional standards. (a) A unitrust policy...

58-9a,309 Special tax benefits; other rules. - 58-9a-309. Special tax benefits; other rules. (a) A unitrust policy...

58-9a,401 Character of receipts from entity. - 58-9a-401. Character of receipts from entity. (a) In this section:...

58-9a,402 Receipts from distribution from trust or estate. - 58-9a-402. Receipts from distribution from trust or estate. A fiduciary...

58-9a,403 Accounting for business or other activity conducted by fiduciary. - 58-9a-403. Accounting for business or other activity conducted by fiduciary....

58-9a,404 Principal receipts. - 58-9a-404. Principal receipts. A fiduciary shall allocate to principal: (a)...

58-9a,405 Receipts from rental property. - 58-9a-405. Receipts from rental property. To the extent a fiduciary...

58-9a,406 Receipt from obligation to be paid in money. - 58-9a-406. Receipt from obligation to be paid in money. (a)...

58-9a,407 Receipts from insurance policy or contract. - 58-9a-407. Receipts from insurance policy or contract. (a) This section...

58-9a,408 Insubstantial allocation not required. - 58-9a-408. Insubstantial allocation not required. (a) If a fiduciary determines...

58-9a,409 Receipts from deferred compensation, annuity or similar payment. - 58-9a-409. Receipts from deferred compensation, annuity or similar payment. (a)...

58-9a,410 Receipts produced by a liquidating asset. - 58-9a-410. Receipts produced by a liquidating asset. (a) In this...

58-9a,411 Receipts from interest in minerals, water and other natural resources. - 58-9a-411. Receipts from interest in minerals, water and other natural...

58-9a,412 Receipts from sale of timber. - 58-9a-412. Receipts from sale of timber. (a) To the extent...

58-9a,413 Marital deduction property not productive of income. - 58-9a-413. Marital deduction property not productive of income. (a) If...

58-9a,414 Receipts from derivative or option. - 58-9a-414. Receipts from derivative or option. (a) In this section,...

58-9a,415 Receipts from asset-backed security. - 58-9a-415. Receipts from asset-backed security. (a) Except as otherwise provided...

58-9a,416 Receipts from other financial instrument or arrangement. - 58-9a-416. Receipts from other financial instrument or arrangement. A fiduciary...

58-9a,501 Disbursement from income. - 58-9a-501. Disbursement from income. Subject to K.S.A. 2021 Supp. 58-9a-504,...

58-9a,502 Disbursement from principal. - 58-9a-502. Disbursement from principal. (a) Subject to K.S.A. 2021 Supp....

58-9a,503 Transfer from income to principal for depreciation. - 58-9a-503. Transfer from income to principal for depreciation. (a) In...

58-9a,504 Reimbursement of income from principal. - 58-9a-504. Reimbursement of income from principal. (a) If a fiduciary...

58-9a,505 Reimbursement of principal from income. - 58-9a-505. Reimbursement of principal from income. (a) If a fiduciary...

58-9a,506 Income taxes. - 58-9a-506. Income taxes. (a) A tax required to be paid...

58-9a,507 Adjustment between income and principal because of taxes. - 58-9a-507. Adjustment between income and principal because of taxes. (a)...

58-9a,601 Determination and distribution of net income. - 58-9a-601. Determination and distribution of net income. (a) This section...

58-9a,602 Distribution to successor beneficiary. - 58-9a-602. Distribution to successor beneficiary. (a) Except to the extent...

58-9a,701 When right to income begins and ends. - 58-9a-701. When right to income begins and ends. (a) An...

58-9a,702 Apportionment of receipts and disbursements when decedent dies or income interest begins. - 58-9a-702. Apportionment of receipts and disbursements when decedent dies or...

58-9a,703 Apportionment when income interest ends. - 58-9a-703. Apportionment when income interest ends. (a) In this section,...

58-9a,801 Uniformity of application and construction. - 58-9a-801. Uniformity of application and construction. In applying and construing...

58-9a,802 Relation to electronic signatures in global and national commerce act. - 58-9a-802. Relation to electronic signatures in global and national commerce...

58-9a,803 Application to trust or estate. - 58-9a-803. Application to trust or estate. This act applies to...

58-9a,804 Severability. - 58-9a-804. Severability. If any provision of this act or its...