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Revised Code of Washington
Title 11
Chapter 11.104B
Wash. Rev. Code ch. 11.104B
Uniform fiduciary income and principal act.
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11.104B.001
Short title.
11.104B.005
Definitions.
11.104B.010
Scope.
11.104B.020
Governing law.
11.104B.050
Fiduciary duties—General principles.
11.104B.060
Fiduciary duties—Judicial review of exercise of discretionary power—Request for instruction.
11.104B.070
Fiduciary duties—Power to adjust.
11.104B.100
Unitrusts—Definitions.
11.104B.110
Unitrusts—Application—Duties and remedies.
11.104B.120
Unitrusts—Authority of fiduciary.
11.104B.130
Unitrusts—Notice.
11.104B.140
Unitrusts—Unitrust policies.
11.104B.150
Unitrusts—Unitrust rates.
11.104B.160
Unitrusts—Applicable value.
11.104B.170
Unitrusts—Period.
11.104B.180
Unitrust—Special tax benefits—Other rules.
11.104B.200
Receipts from entities—Character.
11.104B.210
Receipts from entities—Distributions from trusts and estates.
11.104B.220
Receipts from entities—Businesses and other activities conducted by fiduciary.
11.104B.230
Receipts not normally apportioned—Principal receipts.
11.104B.240
Receipts not normally apportioned—Rental property.
11.104B.250
Receipts not normally apportioned—Receipt on obligation to be paid in money.
11.104B.260
Receipts not normally apportioned—Insurance policies and contracts.
11.104B.270
Receipts normally apportioned—Insubstantial allocation not required.
11.104B.280
Receipts normally apportioned—Deferred compensation, annuities, and similar payments.
11.104B.290
Receipts normally apportioned—Liquidating assets.
11.104B.300
Receipts normally apportioned—Minerals, water, and other natural resources.
11.104B.310
Receipts normally apportioned—Timber.
11.104B.320
Receipts normally apportioned—Marital deduction property not productive of income.
11.104B.330
Receipts normally apportioned—Derivatives and options.
11.104B.340
Receipts normally apportioned—Asset-backed securities.
11.104B.350
Receipts normally apportioned—Other financial instruments and arrangements.
11.104B.400
Disbursements—Disbursement from income.
11.104B.410
Disbursements—Disbursement from principal.
11.104B.420
Disbursements—Transfer from income to principal for depreciation.
11.104B.430
Disbursements—Reimbursement of income from principal.
11.104B.440
Disbursements—Reimbursement of principal from income.
11.104B.450
Disbursements—Income taxes.
11.104B.460
Disbursements—Adjustment between income and principal because of taxes.
11.104B.500
Death or termination of interest—Determination and distribution of net income.
11.104B.510
Death or termination of interest—Distribution to successor beneficiary.
11.104B.550
Death or termination of interest—When right to income begins and ends.
11.104B.560
Death or termination of interest—Apportionment of receipts and disbursements when decedent dies or income interest begins.
11.104B.570
Death or termination of interest—Apportionment when income interest ends.
11.104B.900
Uniformity of application and construction.
11.104B.901
Relation to electronic signatures in global and national commerce act.
11.104B.902
Application.
11.104B.903
Application of chapter 11.96A RCW.
11.104B.904
Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
11.104B.905
Effective date—2021 c 140 ss 2101-2806.