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Iowa Code (Last Updated: December 05, 2016) |
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Title XV. JUDICIAL BRANCH AND JUDICIAL PROCEDURES |
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Chapter 637. UNIFORM PRINCIPAL AND INCOME ACT |
Section 637.101. Short title. |
Section 637.102. Definitions. |
Section 637.103. Fiduciary duties — general principles. |
Section 637.201. Determination and distribution of net income. |
Section 637.202. Distribution to residuary and remainder beneficiaries. |
Section 637.301. When right to income begins and ends. |
Section 637.302. Apportionment of receipts and disbursements when decedent dies or income interest begins. |
Section 637.303. Apportionment when income interest ends. |
Section 637.401. Character of receipts. |
Section 637.402. Distribution from trust or estate. |
Section 637.403. Business and other activities conducted by trustee. |
Section 637.404. |
Section 637.405. |
Section 637.406. |
Section 637.407. |
Section 637.408. |
Section 637.409. |
Section 637.410. Principal receipts. |
Section 637.411. Rental property. |
Section 637.412. Obligation to pay money. |
Section 637.413. Insurance policies and similar contracts. |
Section 637.414. |
Section 637.415. |
Section 637.416. |
Section 637.417. |
Section 637.418. |
Section 637.419. |
Section 637.420. Insubstantial allocations not required. |
Section 637.421. Deferred compensation, annuities, and similar payments. |
Section 637.422. Liquidating asset. |
Section 637.423. Minerals, water, and other natural resources. |
Section 637.424. Timber. |
Section 637.425. Property not productive of income. |
Section 637.426. Derivatives and options. |
Section 637.427. Asset-backed securities. |
Section 637.501. Disbursements from income. |
Section 637.502. Disbursements from principal. |
Section 637.503. Transfers from income to principal for depreciation. |
Section 637.504. Transfers from income to reimburse principal. |
Section 637.505. Income taxes. |
Section 637.506. Adjustments between principal and income because of taxes. |
Section 637.601. Definitions. |
Section 637.602. Trustee’s authority to convert. |
Section 637.603. Trustee requirements to convert or change computation method. |
Section 637.604. Interested trustee’s authority to convert. |
Section 637.605. Interested trustee requirements to convert or change computation method. |
Section 637.606. Petition to court to convert trust. |
Section 637.607. Valuation of trust. |
Section 637.608. Payout percentage. |
Section 637.609. Unitrust amount. |
Section 637.610. Procedure upon conversion of income trust to total return unitrust. |
Section 637.611. Total return unitrust administration. |
Section 637.612. Principal distributions subject to governing instrument. |
Section 637.613. Construction and applicability. |
Section 637.614. Good faith actions. |
Section 637.615. Effective date. |
Section 637.701. Application of chapter to existing trusts and estates — chapter prevails. |