Ohio Revised Code|Chapter 5812 | Uniform Principal And Income Act

Section 5812.01 | Uniform principal and income act definitions.

Section 5812.02 | Fiduciary duties - general principles.

Section 5812.03 | Trustee's power to adjust.

Section 5812.07 | Determination and distribution of net income.

Section 5812.08 | Distribution to residuary and remainder beneficiaries.

Section 5812.12 | When right to income begins and ends.

Section 5812.13 | Apportionment of receipts and disbursements when decedent dies or income interest begins.

Section 5812.14 | Apportionment when income interest ends.

Section 5812.18 | Character of receipts.

Section 5812.19 | Distribution from trust or estate.

Section 5812.20 | Business and other activities conducted by trustee.

Section 5812.24 | Principal receipts.

Section 5812.25 | Rental property.

Section 5812.26 | Obligation to pay money.

Section 5812.27 | Insurance policies and similar contracts.

Section 5812.31 | Insubstantial allocations not required.

Section 5812.32 | Deferred compensation, annuities and similar payments.

Section 5812.33 | Liquidating asset.

Section 5812.34 | Minerals, water and other natural resources.

Section 5812.35 | Timber.

Section 5812.36 | Property not productive of income.

Section 5812.37 | Derivatives and options.

Section 5812.38 | Asset-backed securities.

Section 5812.42 | Disbursements from income.

Section 5812.43 | Disbursements from principal.

Section 5812.44 | Transfers from income to principal for depreciation.

Section 5812.45 | Transfers from income to reimburse principal.

Section 5812.46 | Income taxes.

Section 5812.47 | Adjustments between principal and income because of taxes.

Section 5812.51 | Citing chapter.

Section 5812.52 | Application to existing trusts and estates.

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