Utah · Statutes

Chapter 75A-5 — Uniform Fiduciary Income and Principal Act

47 sections

Utah Code § 75A-5-102Definitions for chapter.
Utah Code § 75A-5-103Scope.
Utah Code § 75A-5-104Governing law.
Utah Code § 75A-5-201Fiduciary duties -- General principles.
Utah Code § 75A-5-202Judicial review of exercise of discretionary power -- Request for instruction.
Utah Code § 75A-5-203Fiduciary's power to adjust.
Utah Code § 75A-5-301Definitions for part.
Utah Code § 75A-5-302Application -- Duties and remedies.
Utah Code § 75A-5-303Authority of fiduciary.
Utah Code § 75A-5-304Notice.
Utah Code § 75A-5-305Unitrust policy.
Utah Code § 75A-5-306Unitrust rate.
Utah Code § 75A-5-307Applicable value.
Utah Code § 75A-5-308Period.
Utah Code § 75A-5-309Special tax benefits -- Other rules.
Utah Code § 75A-5-401Receipts from entity -- Character of receipts from entity.
Utah Code § 75A-5-402Receipts from entity -- Distribution from trust or estate.
Utah Code § 75A-5-403Receipts from entity -- Business or other activity conducted by fiduciary.
Utah Code § 75A-5-404Receipts not normally apportioned -- Principal receipts.
Utah Code § 75A-5-405Receipts not normally apportioned -- Rental property.
Utah Code § 75A-5-406Receipts not normally apportioned -- Receipt on obligation to be paid in money.
Utah Code § 75A-5-407Receipts not normally apportioned -- Insurance policy or contract.
Utah Code § 75A-5-408Receipts normally apportioned -- Insubstantial allocation not required.
Utah Code § 75A-5-409Receipts normally apportioned -- Deferred compensation, annuity, or similar payment.
Utah Code § 75A-5-410Receipts normally apportioned -- Liquidating asset.
Utah Code § 75A-5-411Receipts normally apportioned -- Minerals, water, and other natural resources.
Utah Code § 75A-5-412Receipts normally apportioned -- Timber.
Utah Code § 75A-5-413Receipts normally apportioned -- Marital deduction property not productive of income.
Utah Code § 75A-5-414Receipts normally apportioned -- Derivative or option.
Utah Code § 75A-5-415Receipts normally apportioned -- Asset-backed security.
Utah Code § 75A-5-416Receipts normally apportioned -- Other financial instrument or arrangement.
Utah Code § 75A-5-501Disbursement from income.
Utah Code § 75A-5-502Disbursement from principal.
Utah Code § 75A-5-503Transfer from income to principal for depreciation.
Utah Code § 75A-5-504Reimbursement of income from principal.
Utah Code § 75A-5-505Reimbursement of principal from income.
Utah Code § 75A-5-506Income taxes.
Utah Code § 75A-5-507Adjustment between income and principal because of taxes.
Utah Code § 75A-5-601Determination and distribution of net income.
Utah Code § 75A-5-602Distribution to successor beneficiary.
Utah Code § 75A-5-701When right to income begins and ends.
Utah Code § 75A-5-702Apportionment of receipts and disbursements when decedent dies or income interest begins.
Utah Code § 75A-5-703Apportionment when income interest ends.
Utah Code § 75A-5-801Uniformity of application and construction.
Utah Code § 75A-5-802Relation to Electronic Signatures in Global and National Commerce Act.
Utah Code § 75A-5-803Application to trust or estate.
Utah Code § 75A-5-804Severability.