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2014 Statute

Section Number

58-9-101 - Short title.
58-9-102 - Definitions.
58-9-103 - Fiduciary duties; general principles.
58-9-104 - Trustee's power to adjust.
58-9-105 - Conversion of trust into unitrust; exceptions.
58-9-106 - Income standard, no presumption concerning fiduciary duty.
58-9-201 - Determination and distribution of net income.
58-9-202 - Distribution to residuary and remainder beneficiaries.
58-9-301 - When right to income begins and ends.
58-9-302 - Apportionment of receipts and disbursements when decedent dies or income interest begins.
58-9-303 - Apportionment when income interest ends.
58-9-401 - Character of receipts.
58-9-402 - Distribution from trust or estate.
58-9-403 - Business and other activities conducted by trustee.
58-9-404 - Principal receipts.
58-9-405 - Rental property.
58-9-406 - Obligation to pay money.
58-9-407 - Insurance policies and similar contracts.
58-9-408 - Insubstantial allocations not required.
58-9-409 - Deferred compensation, annuities and similar payments.
58-9-410 - Liquidating asset.
58-9-411 - Minerals, water and other natural resources.
58-9-412 - Timber.
58-9-413 - Property not productive of income.
58-9-414 - Derivatives and options.
58-9-415 - Asset-backed securities.
58-9-501 - Disbursements from income.
58-9-502 - Disbursements from principal.
58-9-503 - Transfers from income to principal for depreciation.
58-9-504 - Transfers from income to reimburse principal.
58-9-505 - Income taxes.
58-9-506 - Adjustments between principal and income because of taxes.
58-9-601 - Application of act.
58-9-602 - Uniformity of application and construction.
58-9-603 - Severability clause.
58-9-606 - Transitional matters.