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U.S. State Codes
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Virginia
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Title 64.2 - Wills, Trusts,...
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Chapter 10 - Uniform Principal and Income Act
Chapter 10 - Uniform Principal and Income Act
§ 64.2-1000. Definitions
§ 64.2-1001. Fiduciary duties; general principles
§ 64.2-1002. Fiduciary's power to adjust
§ 64.2-1003. Total return unitrust
§ 64.2-1004. Determination and distribution of net income
§ 64.2-1005. Distribution to residuary and remainder beneficiaries
§ 64.2-1006. When right to income begins and ends
§ 64.2-1007. Apportionment of receipts and disbursements when decedent dies or income interest begins
§ 64.2-1008. Apportionment when income interest ends
§ 64.2-1009. Character of receipts
§ 64.2-1010. Distribution from trust or estate
§ 64.2-1011. Business and other activities conducted by trustee
§ 64.2-1012. Principal receipts
§ 64.2-1013. Rental property
§ 64.2-1014. Obligation to pay money
§ 64.2-1015. Insurance policies and similar
§ 64.2-1016. Insubstantial allocations not required
§ 64.2-1017. Deferred compensation, annuities, and similar payments
§ 64.2-1018. Liquidating asset
§ 64.2-1019. Minerals, water, and other natural resources
§ 64.2-1020. Timber
§ 64.2-1021. Property not productive of income
§ 64.2-1022. Derivatives and options
§ 64.2-1023. Asset-backed securities
§ 64.2-1024. Disbursements from income
§ 64.2-1025. Disbursements from principal
§ 64.2-1026. Transfers from income to principal for depreciation
§ 64.2-1027. Transfers from income to reimburse principal
§ 64.2-1028. Income taxes
§ 64.2-1029. Adjustments between principal and income because of taxes
§ 64.2-1030. (Effective until October 1, 2019) Expenses and receipts; nontrust estates
§ 64.2-1030. (Effective October 1, 2019) Expenses and receipts; nontrust estates
§ 64.2-1031. Uniformity of application and construction
§ 64.2-1032. Application of chapter to existing trusts, decedent's estates, and nontrust estates