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:3-303 - 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:4-413 - 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.