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Iowa Code Chapter 637 - Uniform principal and income Act

Iowa Code > Title XV > Subtitle 4 > Chapter 637 - Uniform principal and income Act


Current as of: 2009
§ 637.101Short title
§ 637.102Definitions
§ 637.103Fiduciary duties -- general principles
§ 637.201Determination and distribution of net income
§ 637.202Distribution to residuary and remainder beneficiaries
§ 637.301When right to income begins and ends
§ 637.302Apportionment of receipts and disbursements when decedent dies or income interest begins
§ 637.303Apportionment when income interest ends
§ 637.401Character of receipts
§ 637.402Distribution from trust or estate
§ 637.403Business and other activities conducted by trustee
§ 637.410Principal receipts
§ 637.411Rental property
§ 637.412Obligation to pay money
§ 637.413Insurance policies and similar contracts
§ 637.420Insubstantial allocations not required
§ 637.421Deferred compensation, annuities, and similar payments
§ 637.422Liquidating asset
§ 637.423Minerals, water, and other natural resources
§ 637.424Timber
§ 637.425Property not productive of income
§ 637.426Derivatives and options
§ 637.427Asset-backed securities
§ 637.501Disbursements from income
§ 637.502Disbursements from principal
§ 637.503Transfers from income to principal for depreciation
§ 637.504Transfers from income to reimburse principal
§ 637.505Income taxes
§ 637.506Adjustments between principal and income because of taxes
§ 637.601Definitions
§ 637.602Trustee's authority to convert
§ 637.603Trustee requirements to convert or change computation method
§ 637.604Interested trustee's authority to convert
§ 637.605Interested trustee requirements to convert or change computation method
§ 637.606Petition to court to convert trust
§ 637.607Valuation of trust
§ 637.608Payout percentage
§ 637.610Procedure upon conversion of income trust to total return unitrust
§ 637.611Total return unitrust administration
§ 637.612Principal distributions subject to governing instrument
§ 637.613Construction and applicability
§ 637.614Good faith actions
§ 637.615Effective date
§ 637.701Application of chapter to existing trusts and estates -- chapter prevails

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Iowa Laws: Trusts

Iowa Code Chapter 634A - Supplemental needs trusts for persons with disabilities
Iowa Code Chapter 636 - Sureties -- fiduciaries -- trusts -- investments
Iowa Code Chapter 637 - Uniform principal and income Act

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