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2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 81 - Principal and Income
8161 - Mandatory disbursements from income.


                               SUBCHAPTER E
                    ALLOCATION OF DISBURSEMENTS DURING
                         ADMINISTRATION OF TRUST
     Sec.
     8161.  Mandatory disbursements from income.
     8162.  Mandatory disbursements from principal.
     8163.  Discretionary allocation of disbursements.
     8164.  Transfers from income to principal for depreciation.
     8165.  Transfers from income to reimburse principal.
     8166.  Income taxes.
     8167.  Adjustments between principal and income because of
            taxes.

        Cross References.  Subchapter E is referred to in sections
     8121, 8149 of this title.
     § 8161.  Mandatory disbursements from income.
        A trustee shall make the following disbursements from income:
            (1)  Interest, except interest on death taxes.
            (2)  Ordinary repairs.
            (3)  Real estate and other regularly recurring taxes
        assessed against principal.
            (4)  Recurring premiums on fire or other insurance
        covering the loss of a principal asset or the loss of income
        from or use of the asset.

        Cross References.  Section 8161 is referred to in sections
     8162, 8163, 8165 of this title.

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