West Virginia Code > Chapter 44B West Virginia Code > Chapter 44B – Uniform Principal and Income Act Current as of: 2023 | Check for updates | Other versions Sections Article 1 Definitions and Fiduciary Duties 44B-1-101 – 44B-1-105 Article 2 Decedent’s Estate or Terminating Income Interest 44B-2-201 – 44B-2-202 Article 3 Apportionment At Beginning and End of Income Interest 44B-3-301 – 44B-3-303 Article 4 Allocation of Receipts During Administration of Trust 44B-4-401 – 44B-4-415 Article 5 Allocation of Disbursements During Administration of Trust 44B-5-501 – 44B-5-507 Article 6 Miscellaneous Provisions 44B-6-601 – 44B-6-606 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!