New York Laws
Article 11-A - Uniform Principal and Income Act
Part 4 - Allocation of Receipts During Administration of Trust

Sub Part 1 - Receipts From Entities

11-A-4.1 - Character of Receipts - (a) In this section, "entity" means a corporation, partnership, limited...

11-A-4.2 - Distribution From Trust or Estate - A trustee shall allocate to income an amount received as...

11-A-4.3 - Business and Other Activities Conducted by Trustee - (a) If a trustee who conducts a business or other...

Sub Part 2 - Receipts Not Normally Apportioned

11-A-4.4 - Principal Receipts - (1) to the extent not allocated to income under this...

11-A-4.5 - Rental Property - To the extent that a trustee accounts for receipts from...

11-A-4.6 - Obligation to Pay Money - (a) An amount received as interest, whether determined at a...

11-A-4.7 - Insurance Policies and Similar Contracts - (a) Except as otherwise provided in paragraph (b), a trustee...

Sub Part 3 - Receipts Normally Apportioned

11-A-4.8 - Insubstantial Allocations Not Required - (1) the amount of the allocation would increase or decrease...

11-A-4.9 - Deferred Compensation, Annuities, and Similar Payments - (a) In this section, "payment" means a payment that a...

11-A-4.10 - Liquidating Asset - (a) In this section, "liquidating asset" means an asset whose...

11-A-4.11 - Minerals, Water, and Other Natural Resources - (a) To the extent that a trustee accounts for receipts...

11-A-4.12 - Timber - (a) To the extent that a trustee accounts for receipts...

11-A-4.13 - Property Not Productive of Income - (a) If a gift tax or estate tax marital deduction...

11-A-4.14 - Derivatives and Options - (a) In this section, "derivative" means a contract or financial...

11-A-4.15 - Asset-Backed Securities - (a) In this section, "asset-backed security" means an asset whose...