Revised Code of Washington
Chapter 11.104B - Uniform Fiduciary Income and Principal Act.
11.104B.904 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

RCW 11.104B.904
Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.

[ 2009 c 521 § 40. Formerly RCW 11.104A.907.]

Structure Revised Code of Washington

Revised Code of Washington

Title 11 - Probate and Trust Law

Chapter 11.104B - Uniform Fiduciary Income and Principal Act.

11.104B.001 - Short title.

11.104B.005 - Definitions.

11.104B.010 - Scope.

11.104B.020 - Governing law.

11.104B.050 - Fiduciary duties—General principles.

11.104B.060 - Fiduciary duties—Judicial review of exercise of discretionary power—Request for instruction.

11.104B.070 - Fiduciary duties—Power to adjust.

11.104B.100 - Unitrusts—Definitions.

11.104B.110 - Unitrusts—Application—Duties and remedies.

11.104B.120 - Unitrusts—Authority of fiduciary.

11.104B.130 - Unitrusts—Notice.

11.104B.140 - Unitrusts—Unitrust policies.

11.104B.150 - Unitrusts—Unitrust rates.

11.104B.160 - Unitrusts—Applicable value.

11.104B.170 - Unitrusts—Period.

11.104B.180 - Unitrust—Special tax benefits—Other rules.

11.104B.200 - Receipts from entities—Character.

11.104B.210 - Receipts from entities—Distributions from trusts and estates.

11.104B.220 - Receipts from entities—Businesses and other activities conducted by fiduciary.

11.104B.230 - Receipts not normally apportioned—Principal receipts.

11.104B.240 - Receipts not normally apportioned—Rental property.

11.104B.250 - Receipts not normally apportioned—Receipt on obligation to be paid in money.

11.104B.260 - Receipts not normally apportioned—Insurance policies and contracts.

11.104B.270 - Receipts normally apportioned—Insubstantial allocation not required.

11.104B.280 - Receipts normally apportioned—Deferred compensation, annuities, and similar payments.

11.104B.290 - Receipts normally apportioned—Liquidating assets.

11.104B.300 - Receipts normally apportioned—Minerals, water, and other natural resources.

11.104B.310 - Receipts normally apportioned—Timber.

11.104B.320 - Receipts normally apportioned—Marital deduction property not productive of income.

11.104B.330 - Receipts normally apportioned—Derivatives and options.

11.104B.340 - Receipts normally apportioned—Asset-backed securities.

11.104B.350 - Receipts normally apportioned—Other financial instruments and arrangements.

11.104B.400 - Disbursements—Disbursement from income.

11.104B.410 - Disbursements—Disbursement from principal.

11.104B.420 - Disbursements—Transfer from income to principal for depreciation.

11.104B.430 - Disbursements—Reimbursement of income from principal.

11.104B.440 - Disbursements—Reimbursement of principal from income.

11.104B.450 - Disbursements—Income taxes.

11.104B.460 - Disbursements—Adjustment between income and principal because of taxes.

11.104B.500 - Death or termination of interest—Determination and distribution of net income.

11.104B.510 - Death or termination of interest—Distribution to successor beneficiary.

11.104B.550 - Death or termination of interest—When right to income begins and ends.

11.104B.560 - Death or termination of interest—Apportionment of receipts and disbursements when decedent dies or income interest begins.

11.104B.570 - Death or termination of interest—Apportionment when income interest ends.

11.104B.900 - Uniformity of application and construction.

11.104B.901 - Relation to electronic signatures in global and national commerce act.

11.104B.902 - Application.

11.104B.903 - Application of chapter 11.96A RCW.

11.104B.904 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

11.104B.905 - Effective date—2021 c 140 §§ 2101-2806.