There is a newer version of the North Carolina General Statutes
2005 North Carolina Code - Chapter 37A — Uniform Principal and Income Act.
- § 37A-1-101. Short title.
- § 37A-1-102. Definitions.
- § 37A-1-103. Fiduciary duties; general principles.
- § 37A-1-104. Trustee's power to adjust.
- § 37A-1-104.1. Definitions.
- § 37A-1-104.2. Conversion in trustee's discretion without court approval.
- § 37A-1-104.3. Conversion with court approval.
- § 37A-1-104.4. Determination of unitrust amount.
- § 37A-1-104.5. Matters in trustee's discretion.
- § 37A-1-104.6. No effect on principal distributions.
- § 37A-1-104.7. Marital deduction trusts.
- § 37A-1-104.8. No liability on part of trustee or disinterested person acting in good faith.
- § 37A-1-104.9. Applicability.
- § 37A-1-104.21. Definitions.
- § 37A-1-104.22. Determination of unitrust amount.
- § 37A-1-104.23. Effect of distribution of unitrust amount.
- § 37A-1-104.24. Change or conversion of unitrust amount.
- § 37A-1-104.25. Determination of character of unitrust amount.
- § 37A-1-104.26. Unitrust amount in excess of a five percent payout.
- § 37A-1-105. Judicial control of discretionary power.
- § 37A-2-201. Determination and distribution of net income.
- § 37A-2-202. Distribution to residuary and remainder beneficiaries.
- § 37A-3-301. When right to income begins and ends.
- § 37A-3-302. Apportionment of receipts and disbursements when decedent dies or income interest begins.
- § 37A-3-303. Apportionment when income interest ends.
- § 37A-4-401. Character of receipts.
- § 37A-4-402. Distribution from trust or estate.
- § 37A-4-403. Business and other activities conducted by trustee.
- § 37A-4-404. Principal receipts.
- § 37A-4-405. Rental property.
- § 37A-4-406. Obligation to pay money.
- § 37A-4-407. Insurance policies and similar contracts.
- § 37A-4-408. Insubstantial allocations not required.
- § 37A-4-409. Deferred compensation, annuities, and similar payments.
- § 37A-4-410. Liquidating asset.
- § 37A-4-411. Minerals, water, and other natural resources.
- § 37A-4-412. Timber.
- § 37A-4-413. Property not productive of income.
- § 37A-4-414. Derivatives and options.
- § 37A-4-415. Asset-backed securities.
- § 37A-5-501. Disbursements from income.
- § 37A-5-502. Disbursements from principal.
- § 37A-5-503. Transfers from income to principal for depreciation.
- § 37A-5-504. Transfers from income to reimburse principal.
- § 37A-5-505. Income taxes.
- § 37A-5-506. Adjustments between principal and income because of taxes.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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