New Hampshire Statutes
Table of Contents
CHAPTER 564-C: UNIFORM PRINCIPAL AND INCOME ACT
ARTICLE 1 DEFINITIONS AND FIDUCIARY DUTIES
Section: 564-C:1-101 Short Title.
Section: 564-C:1-102 Definitions.
Section: 564-C:1-103 Fiduciary Duties; General Principles.
Section: 564-C:1-104 Trustee's Power to Adjust.
Section: 564-C:1-105 Judicial Control of Discretionary Power.
Section: 564-C:1-106 Trustee's Power to Convert to Unitrust.
ARTICLE 2 DECEDENT'S ESTATE OR TERMINATING INCOME INTEREST
Section: 564-C:2-201 Determination and Distribution of Net Income.
Section: 564-C:2-202 Distribution to Residuary and Remainder Beneficiaries.
ARTICLE 3 APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST
Section: 564-C:3-301 When Right to Income Begins and Ends.
Section: 564-C:3-302 Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins.
Section: 564-C:3-303 Apportionment When Income Interest Ends.
ARTICLE 4 ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST
Part 1 Receipts from Entities
Section: 564-C:4-401 Character of Receipts.
Section: 564-C:4-402 Distribution from Trust or Estate.
Section: 564-C:4-403 Business and Other Activities Conducted by Trustee.
Part 2 Receipts Not Normally Apportioned
Section: 564-C:4-404 Principal Receipts.
Section: 564-C:4-405 Rental Property.
Section: 564-C:4-406 Obligation to Pay Money.
Section: 564-C:4-407 Insurance Policies and Similar Contracts.
Section: 564-C:4-407A Charitable Remainder Unitrusts.
Part 3 Receipts Normally Apportioned
Section: 564-C:4-408 Insubstantial Allocations Not Required.
Section: 564-C:4-409 Deferred Compensation, Annuities, and Similar Payments.
Section: 564-C:4-410 Liquidating Asset.
Section: 564-C:4-411 Minerals, Water, and Other Natural Resources.
Section: 564-C:4-412 Timber.
Section: 564-C:4-413 Property Not Productive of Income.
Section: 564-C:4-414 Derivatives and Options.
Section: 564-C:4-415 Asset-Backed Securities.
ARTICLE 5 ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST
Section: 564-C:5-501 Disbursements from Income.
Section: 564-C:5-502 Disbursements from Principal.
Section: 564-C:5-503 Transfers from Income to Principal for Depreciation.
Section: 564-C:5-504 Transfers from Income to Reimburse Principal.
Section: 564-C:5-505 Income Taxes.
Section: 564-C:5-506 Adjustments Between Principal and Income Because of Taxes.
ARTICLE 6 MISCELLANEOUS PROVISIONS
Section: 564-C:6-601 Severability Clause.
Section: 564-C:6-602 Application of Chapter to Trusts and Estates.