Chapter

Alaska Principal and Income Act

AS 13.38.200— Fiduciary duties; general principles
AS 13.38.210— Trustee's power to adjust
AS 13.38.220— Judicial control of discretionary powers
AS 13.38.300— Power to convert to unitrust
AS 13.38.310— Judicially approved conversion; beneficiary request for conversion
AS 13.38.320— Factors to be considered
AS 13.38.330— Directions after conversion
AS 13.38.340— Trustee's discretionary powers regarding unitrust
AS 13.38.350— Unitrust deductions and distributions
AS 13.38.360— Court orders regarding unitrust
AS 13.38.370— Effects of conversion
AS 13.38.380— Prohibited conversions; exception
AS 13.38.390— Permissible conversion where otherwise prohibited
AS 13.38.400— Reconversion from a unitrust
AS 13.38.410— Release of power to convert to unitrust
AS 13.38.420— Express total return unitrusts
AS 13.38.430— Power to treat gains as part of distribution of principal
AS 13.38.435— Definitions
AS 13.38.440— Charitable trust election
AS 13.38.450— Requirements for making election
AS 13.38.460— Selection of percentage after charitable trust election
AS 13.38.470— Revocation of charitable trust election
AS 13.38.480— Value determination
AS 13.38.490— Definitions
AS 13.38.500— Determination and distribution of net income
AS 13.38.510— Distribution to residuary and remainder beneficiaries
AS 13.38.550— When right to income begins and ends
AS 13.38.560— Allocation of receipts and disbursements when decedent dies or income interest begins
AS 13.38.570— Payment when income interest ends
AS 13.38.600— Allocation of property from entities
AS 13.38.610— Distribution from trust or estate
AS 13.38.620— Business and other activities conducted by trustee
AS 13.38.630— Principal receipts
AS 13.38.640— Rental property
AS 13.38.650— Obligation to pay money
AS 13.38.660— Insurance policies and similar contracts
AS 13.38.670— Special rules for charitable remainder unitrusts
AS 13.38.680— Insubstantial allocations not required
AS 13.38.690— Retirement benefits, individual retirement accounts, deferred compensation, annuities, and similar payments
AS 13.38.700— Liquidating assets
AS 13.38.710— Minerals, water, and other natural resources
AS 13.38.720— Timber
AS 13.38.730— Property not productive of income; marital deduction
AS 13.38.740— Derivatives and options
AS 13.38.750— Asset-backed securities
AS 13.38.800— Mandatory disbursements from income
AS 13.38.810— Mandatory disbursements from principal
AS 13.38.820— Discretionary allocation of expenses
AS 13.38.830— Transfers to principal for depreciation
AS 13.38.840— Transfers from income to reimburse principal
AS 13.38.850— Income taxes
AS 13.38.860— Adjustments between principal and income because of taxes
AS 13.38.900— Not applicable to mental health trust
AS 13.38.910— Uniformity of application and construction
AS 13.38.980— Definitions
AS 13.38.990— Short title