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Florida Statutes

Chapter 738

Fla. Stat. ch. 738

Uniform Fiduciary Income and Principal Act

738.01DefinitionsRepealed 738.02Duty of trustee for receipts and expendituresRepealed 738.03Income; principal; chargesRepealed 738.04When right to income arises; apportionment of incomeRepealed 738.05Income earned during administration of a decedent's estateRepealed 738.06Corporate distributionsRepealed 738.07Bond premium and discountRepealed 738.08Business and farming operationsRepealed 738.09Disposition of natural resourcesRepealed 738.10Removal of timber, water, soil, or sodRepealed 738.101Short title 738.102Definitions 738.103Scope 738.104Governing law 738.1041Total return unitrustRepealed 738.105Judicial control of discretionary powersRepealed 738.11Other property subject to depletionRepealed 738.12Underproductive propertyRepealed 738.13Charges against income and principalRepealed 738.14Expenses; nontrust estatesRepealed 738.15Application of this chapterRepealed 738.201Fiduciary duties; general principles 738.202Judicial review of exercise of discretionary power; request for instruction 738.203Fiduciary’s power to adjust 738.301Definitions 738.302Applications; duties and remedies 738.303Authority of fiduciary 738.304Notice 738.305Unitrust policy 738.306Unitrust rate 738.307Applicable value 738.308Period 738.309Express unitrust 738.310Other rules 738.401Character of receipts from entity 738.402Distribution from trust or estate 738.403Business or other activity conducted by fiduciary 738.404Principal receipts 738.405Rental property 738.406Receipt on obligation to be paid in money 738.407Insurance policy or contract 738.408Insubstantial allocation not required 738.409Deferred compensation, annuity, or similar payment 738.410Liquidating asset 738.411Minerals, water, and other natural resources 738.412Timber 738.413Marital deduction property not productive of income 738.414Derivatives or options 738.415Asset-backed securities 738.416Other financial instrument or arrangement 738.501Disbursement from income 738.502Disbursement from principal 738.503Transfers from income to principal for depreciation 738.504Reimbursement of income from principal 738.505Reimbursement of principal from income 738.506Income taxes 738.507Adjustment between income and principal because of taxes 738.508Apportionment of property expenses between tenant and remainderman 738.601Determination and distribution of net income 738.602Distribution to successor beneficiary 738.603Liquidating assetRepealed 738.604Minerals, water, and other natural resourcesRepealed 738.605TimberRepealed 738.606Property not productive of incomeRepealed 738.607Derivatives and optionsRepealed 738.608Asset-backed securitiesRepealed 738.701When right to income begins and ends 738.702Apportionment of receipts and disbursements when decedent dies or income interest begins 738.703Apportionment when income interest ends 738.704Transfers from income to reimburse principalRepealed 738.705Income taxesRepealed 738.706Adjustments between principal and income because of taxesRepealed 738.801Uniformity of application and construction 738.802Relation to Electronic Signatures in Global and National Commerce Act 738.803Severability 738.804Application