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2012 Wyoming Statutes
TITLE 2 - WILLS, DECEDENTS' ESTATES AND PROBATE CODE
CHAPTER 3 - FIDUCIARIES
2-3-812. Distribution from trust or estate.


WY Stat § 2-3-812 (through 2012) What's This?

A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest, and shall allocate to principal an amount received as a distribution of principal from such a trust or estate. If a trustee purchases an interest in a trust that is an investment entity, or a decedent or donor transfers an interest in such a trust to a trustee, W.S. 2-3-811 or 2-3-825 applies to a receipt from the trust.

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