Effective: January 1, 2007
Latest Legislation: House Bill 416 - 126th General Assembly
Sections 5812.01 to 5812.51 of the Revised Code apply to every trust or decedent's estate existing on January 1, 2003, except as otherwise expressly provided in the will or terms of the trust or in sections 5812.01 to 5812.51 of the Revised Code.
Structure Ohio Revised Code
Chapter 5812 | Uniform Principal and Income Act
Section 5812.01 | Uniform Principal and Income Act Definitions.
Section 5812.02 | Fiduciary Duties - General Principles.
Section 5812.03 | Trustee's Power to Adjust.
Section 5812.07 | Determination and Distribution of Net Income.
Section 5812.08 | Distribution to Residuary and Remainder Beneficiaries.
Section 5812.12 | When Right to Income Begins and Ends.
Section 5812.14 | Apportionment When Income Interest Ends.
Section 5812.18 | Character of Receipts.
Section 5812.19 | Distribution From Trust or Estate.
Section 5812.20 | Business and Other Activities Conducted by Trustee.
Section 5812.24 | Principal Receipts.
Section 5812.25 | Rental Property.
Section 5812.26 | Obligation to Pay Money.
Section 5812.27 | Insurance Policies and Similar Contracts.
Section 5812.31 | Insubstantial Allocations Not Required.
Section 5812.32 | Deferred Compensation, Annuities and Similar Payments.
Section 5812.33 | Liquidating Asset.
Section 5812.34 | Minerals, Water and Other Natural Resources.
Section 5812.36 | Property Not Productive of Income.
Section 5812.37 | Derivatives and Options.
Section 5812.38 | Asset-Backed Securities.
Section 5812.42 | Disbursements From Income.
Section 5812.43 | Disbursements From Principal.
Section 5812.44 | Transfers From Income to Principal for Depreciation.
Section 5812.45 | Transfers From Income to Reimburse Principal.
Section 5812.46 | Income Taxes.
Section 5812.47 | Adjustments Between Principal and Income Because of Taxes.
Section 5812.51 | Citing Chapter.
Section 5812.52 | Application to Existing Trusts and Estates.