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UTAH STATUTES AND CODES
Chapter 03 - Uniform Principal and Income Act
- 22-3-101 - Title.
- 22-3-102 - Definitions.
- 22-3-103 - Fiduciary duties -- General principles.
- 22-3-104 - Trustee's power to adjust.
- 22-3-105 - Judicial control of discretionary power.
- 22-3-106 - Adjustments.
- 22-3-107 - Notice of proposed action -- Objections by beneficiary -- Liability of trustee -- Proceedings.
- 22-3-201 - Determination and distribution of net income.
- 22-3-202 - Distribution to residuary and remainder beneficiaries.
- 22-3-301 - When right to income begins and ends.
- 22-3-302 - Apportionment of receipts and disbursements when decedent dies or income interest begins.
- 22-3-303 - Apportionment when income interest ends.
- 22-3-401 - Receipts from entities -- Character of receipts.
- 22-3-402 - Receipts from entities -- Distribution from trust or estate.
- 22-3-403 - Receipts from entities -- Business and other activities conducted by trustee.
- 22-3-404 - Receipts not normally apportioned -- Principal receipts.
- 22-3-405 - Receipts not normally apportioned -- Rental property.
- 22-3-406 - Receipts not normally apportioned -- Obligation to pay money.
- 22-3-407 - Receipts not normally apportioned -- Insurance policies and similar contracts.
- 22-3-408 - Receipts normally apportioned -- Insubstantial allocations not required.
- 22-3-409 - Receipts normally apportioned -- Deferred compensation, annuities, and similar payments.
- 22-3-410 - Receipts normally apportioned -- Liquidating asset.
- 22-3-411 - Receipts normally apportioned -- Minerals, water, and other natural resources.
- 22-3-412 - Receipts normally apportioned -- Timber.
- 22-3-413 - Receipts normally apportioned -- Property not productive of income.
- 22-3-414 - Receipts normally apportioned -- Derivatives and options.
- 22-3-415 - Receipts normally apportioned -- Asset-backed securities.
- 22-3-501 - Disbursements from income.
- 22-3-502 - Disbursements from principal.
- 22-3-503 - Transfers from income to principal for depreciation.
- 22-3-504 - Transfers from income to reimburse principal.
- 22-3-505 - Income taxes.
- 22-3-506 - Adjustments between principal and income because of taxes.
- 22-3-601 - Uniformity of application and construction.
- 22-3-602 - Severability clause.
- 22-3-603 - Application of chapter to existing trusts and estates.
- 22-3-604 - Transitional provisions.
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