Ohio Revised Code
Title 58 | Trusts
Chapter 5812 | Uniform Principal and Income Act

Section 5812.01 | Uniform Principal and Income Act Definitions. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.02 | Fiduciary Duties - General Principles. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.03 | Trustee's Power to Adjust. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.07 | Determination and Distribution of Net Income. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.08 | Distribution to Residuary and Remainder Beneficiaries. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.12 | When Right to Income Begins and Ends. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.13 | Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.14 | Apportionment When Income Interest Ends. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.18 | Character of Receipts. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.19 | Distribution From Trust or Estate. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.20 | Business and Other Activities Conducted by Trustee. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.24 | Principal Receipts. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.25 | Rental Property. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.26 | Obligation to Pay Money. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.27 | Insurance Policies and Similar Contracts. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.31 | Insubstantial Allocations Not Required. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.32 | Deferred Compensation, Annuities and Similar Payments. - Effective: April 6, 2017 Latest Legislation: House Bill 432 -...

Section 5812.33 | Liquidating Asset. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.34 | Minerals, Water and Other Natural Resources. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.35 | Timber. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.36 | Property Not Productive of Income. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.37 | Derivatives and Options. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.38 | Asset-Backed Securities. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.42 | Disbursements From Income. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.43 | Disbursements From Principal. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.44 | Transfers From Income to Principal for Depreciation. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.45 | Transfers From Income to Reimburse Principal. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.46 | Income Taxes. - Effective: April 6, 2017 Latest Legislation: House Bill 432 -...

Section 5812.47 | Adjustments Between Principal and Income Because of Taxes. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...

Section 5812.51 | Citing Chapter. - Effective: April 6, 2017 Latest Legislation: House Bill 432 -...

Section 5812.52 | Application to Existing Trusts and Estates. - Effective: January 1, 2007 Latest Legislation: House Bill 416 -...