New Hampshire Revised Statutes
Title 564-C - Uniform Principal and Income Act
Section 564-C:1-101 - Short Title.

Source. 2006, 320:68, eff. Aug. 19, 2006.

Structure New Hampshire Revised Statutes

New Hampshire Revised Statutes

Title LVI - Probate Courts and Decedents' Estates

Title 564-C - Uniform Principal and Income Act

Section 564-C:1-101 - Short Title.

Section 564-C:1-102 - Definitions.

Section 564-C:1-103 - Fiduciary Duties; General Principles.

Section 564-C:1-104 - Trustee's Power to Adjust.

Section 564-C:1-105 - Judicial Control of Discretionary Power.

Section 564-C:1-106 - Trustee's Power to Convert to Unitrust.

Section 564-C:2-201 - Determination and Distribution of Net Income.

Section 564-C:2-202 - Distribution to Residuary and Remainder Beneficiaries.

Section 564-C:3-301 - When Right to Income Begins and Ends.

Section 564-C:3-302 - Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins.

Section 564-C:3-303 - Apportionment When Income Interest Ends.

Section 564-C:4-401 - Character of Receipts.

Section 564-C:4-402 - Distribution from Trust or Estate.

Section 564-C:4-403 - Business and Other Activities Conducted by Trustee.

Section 564-C:4-404 - Principal Receipts.

Section 564-C:4-405 - Rental Property.

Section 564-C:4-406 - Obligation to Pay Money.

Section 564-C:4-407 - Insurance Policies and Similar Contracts.

Section 564-C:4-407A - Charitable Remainder Unitrusts.

Section 564-C:4-408 - Insubstantial Allocations Not Required.

Section 564-C:4-409 - Deferred Compensation, Annuities, and Similar Payments.

Section 564-C:4-410 - Liquidating Asset.

Section 564-C:4-411 - Minerals, Water, and Other Natural Resources.

Section 564-C:4-412 - Timber.

Section 564-C:4-413 - Property Not Productive of Income.

Section 564-C:4-414 - Derivatives and Options.

Section 564-C:4-415 - Asset-Backed Securities.

Section 564-C:5-501 - Disbursements from Income.

Section 564-C:5-502 - Disbursements from Principal.

Section 564-C:5-503 - Transfers from Income to Principal for Depreciation.

Section 564-C:5-504 - Transfers from Income to Reimburse Principal.

Section 564-C:5-505 - Income Taxes.

Section 564-C:5-506 - Adjustments Between Principal and Income Because of Taxes.

Section 564-C:6-601 - Severability Clause.

Section 564-C:6-602 - Application of Chapter to Trusts and Estates.