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2019 Massachusetts General Laws
Part II - Real and Personal Property and Domestic Relations
Title II - Descent and Distribution, Wills, Estates of Deceased Persons and Absentees, Guardianship, Conservatorship and Trusts
Chapter 203d - Principal and Income
- Section 1 - Short Title
- Section 2 - Definitions
- Section 3 - Fiduciary Duties; General Principles
- Section 4 - Trustee's Power to Adjust
- Section 5 - Judicial Control of Discretionary Powers
- Section 6 - Determination and Distribution of Net Income
- Section 7 - Distribution to Residuary and Remainder Beneficiaries
- Section 8 - When Right to Income Begins and Ends
- Section 8a - Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins
- Section 9 - Apportionment When Income Interest Ends
- Section 10 - Character of Receipts
- Section 11 - Distribution From Trust or Estate
- Section 12 - Business and Other Activities Conducted by Trustee
- Section 13 - Principal Receipts
- Section 14 - Rental Property
- Section 15 - Obligation to Pay Money
- Section 16 - Insurance Policies and Similar Contracts
- Section 17 - Insubstantial Allocations Not Required
- Section 18 - Deferred Compensation, Annuities and Similar Payments
- Section 19 - Liquidating Asset
- Section 20 - Minerals, Water, and Other Natural Resources
- Section 21 - Timber
- Section 22 - Property Not Productive of Income
- Section 23 - Derivatives and Options
- Section 24 - Asset-Backed Securities
- Section 25 - Disbursements From Income
- Section 26 - Disbursements From Principal
- Section 27 - Transfers From Income to Principal for Depreciation
- Section 28 - Transfers From Income to Reimburse Principal
- Section 29 - Income Taxes
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