North Carolina 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.