If an amount chargeable to income is unusually large, a trustee may pay all or any part of such amount from principal and shall reimburse principal by transfers from income over a reasonable period of time.
Mass. Gen. Laws ch. 203D, § 28
Transfers from income to reimburse principal
Known as the The Massachusetts Principal and Income Act
The act spans §§ 203–203 (30 sections).
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.