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2023 New Hampshire Revised Statutes
Title LVI - Probate Courts and Decedents' Estates
Chapter 564-C - Uniform Principal and Income Act
- Section 564-C:1-101 - Short Title.
- Section 564-C:1-102 - Definitions.
- Section 564-C:1-103 - Fiduciary Duties; General Principles.
- Section 564-C:1-104 - Trustee's Power to Adjust.
- Section 564-C:1-105 - Judicial Control of Discretionary Power.
- Section 564-C:1-106 - Trustee's Power to Convert to Unitrust.
- Section 564-C:2-201 - Determination and Distribution of Net Income.
- Section 564-C:2-202 - Distribution to Residuary and Remainder Beneficiaries.
- Section 564-C:3-301 - When Right to Income Begins and Ends.
- Section 564-C:3-302 - Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins.
- Section 564-C:3-303 - Apportionment When Income Interest Ends.
- Section 564-C:4-401 - Character of Receipts.
- Section 564-C:4-402 - Distribution from Trust or Estate.
- Section 564-C:4-403 - Business and Other Activities Conducted by Trustee.
- Section 564-C:4-404 - Principal Receipts.
- Section 564-C:4-405 - Rental Property.
- Section 564-C:4-406 - Obligation to Pay Money.
- Section 564-C:4-407 - Insurance Policies and Similar Contracts.
- Section 564-C:4-407A - Charitable Remainder Unitrusts.
- Section 564-C:4-408 - Insubstantial Allocations Not Required.
- Section 564-C:4-409 - Deferred Compensation, Annuities, and Similar Payments.
- Section 564-C:4-410 - Liquidating Asset.
- Section 564-C:4-411 - Minerals, Water, and Other Natural Resources.
- Section 564-C:4-412 - Timber.
- Section 564-C:4-413 - Property Not Productive of Income.
- Section 564-C:4-414 - Derivatives and Options.
- Section 564-C:4-415 - Asset-Backed Securities.
- Section 564-C:5-501 - Disbursements from Income.
- Section 564-C:5-502 - Disbursements from Principal.
- Section 564-C:5-503 - Transfers from Income to Principal for Depreciation.
- Section 564-C:5-504 - Transfers from Income to Reimburse Principal.
- Section 564-C:5-505 - Income Taxes.
- Section 564-C:5-506 - Adjustments Between Principal and Income Because of Taxes.
- Section 564-C:6-601 - Severability Clause.
- Section 564-C:6-602 - Application of Chapter to Trusts and Estates.
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