2015 Iowa Code
TITLE XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES
SUBTITLE 4 - PROBATE — FIDUCIARIES
CHAPTER 637 - UNIFORM PRINCIPAL AND INCOME ACT
- Section 637.101 - Short title.
- Section 637.102 - Definitions.
- Section 637.103 - Fiduciary duties — general principles.
- Section 637.201 - Determination and distribution of net income.
- Section 637.202 - Distribution to residuary and remainder beneficiaries.
- Section 637.301 - When right to income begins and ends.
- Section 637.302 - Apportionment of receipts and disbursements when decedent dies or income interest begins.
- Section 637.303 - Apportionment when income interest ends.
- Section 637.401 - Character of receipts.
- Section 637.402 - Distribution from trust or estate.
- Section 637.403 - Business and other activities conducted by trustee.
- Section 637.410 - Principal receipts.
- Section 637.411 - Rental property.
- Section 637.412 - Obligation to pay money.
- Section 637.413 - Insurance policies and similar contracts.
- Section 637.420 - Insubstantial allocations not required.
- Section 637.421 - Deferred compensation, annuities, and similar payments.
- Section 637.422 - Liquidating asset.
- Section 637.423 - Minerals, water, and other natural resources.
- Section 637.424 - Timber.
- Section 637.425 - Property not productive of income.
- Section 637.426 - Derivatives and options.
- Section 637.427 - Asset-backed securities.
- Section 637.501 - Disbursements from income.
- Section 637.502 - Disbursements from principal.
- Section 637.503 - Transfers from income to principal for depreciation.
- Section 637.504 - Transfers from income to reimburse principal.
- Section 637.505 - Income taxes.
- Section 637.506 - Adjustments between principal and income because of taxes.
- Section 637.601 - Definitions.
- Section 637.602 - Trustee’s authority to convert.
- Section 637.603 - Trustee requirements to convert or change computation method.
- Section 637.604 - Interested trustee’s authority to convert.
- Section 637.605 - Interested trustee requirements to convert or change computation method.
- Section 637.606 - Petition to court to convert trust.
- Section 637.607 - Valuation of trust.
- Section 637.608 - Payout percentage.
- Section 637.609 - Unitrust amount.
- Section 637.610 - Procedure upon conversion of income trust to total return unitrust.
- Section 637.611 - Total return unitrust administration.
- Section 637.612 - Principal distributions subject to governing instrument.
- Section 637.613 - Construction and applicability.
- Section 637.614 - Good faith actions.
- Section 637.615 - Effective date.
- Section 637.701 - Application of chapter to existing trusts and estates — chapter prevails.
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