N.C. Gen. Statutes > Chapter 37A North Carolina General Statutes > Chapter 37A – Uniform Principal and Income Act Current as of: 2023 | Check for updates | Other versions Sections Article 1 Definitions and Fiduciary Duties; Conversion to Unitrust; Judicial Control of Discretionary Power 37A-1-101 – 37A-1-105 Article 2 Decedent’s Estate or Terminating Income Interest 37A-2-201 – 37A-2-202 Article 3 Apportionment at Beginning and End of Income Interest 37A-3-301 – 37A-3-303 Article 4 Allocation of Receipts During Administration of Trust 37A-4-401 – 37A-4-415 Article 5 Allocation of Disbursements During Administration of Trust 37A-5-501 – 37A-5-506 Article 6 Miscellaneous Provisions 37A-6-601 – 37A-6-602 Need help with a review of a will?Have it reviewed by a lawyer, get answers to your questions and move forward with confidence.Connect with a lawyer now Ask a question, get an answer ASAP!