Chapter

PRINCIPAL AND INCOME

Mass. Gen. Laws ch. 203D, § 1— Short title
Mass. Gen. Laws ch. 203D, § 2— Definitions
Mass. Gen. Laws ch. 203D, § 3— Fiduciary duties; general principles
Mass. Gen. Laws ch. 203D, § 4— Trustee's power to adjust
Mass. Gen. Laws ch. 203D, § 5— Judicial control of discretionary powers
Mass. Gen. Laws ch. 203D, § 6— Determination and distribution of net income
Mass. Gen. Laws ch. 203D, § 7— Distribution to residuary and remainder beneficiaries
Mass. Gen. Laws ch. 203D, § 8— When right to income begins and ends
Mass. Gen. Laws ch. 203D, § 8A— Apportionment of receipts and disbursements when decedent dies or income interest begins
Mass. Gen. Laws ch. 203D, § 9— Apportionment when income interest ends
Mass. Gen. Laws ch. 203D, § 10— Character of receipts
Mass. Gen. Laws ch. 203D, § 11— Distribution from trust or estate
Mass. Gen. Laws ch. 203D, § 12— Business and other activities conducted by trustee
Mass. Gen. Laws ch. 203D, § 13— Principal receipts
Mass. Gen. Laws ch. 203D, § 14— Rental property
Mass. Gen. Laws ch. 203D, § 15— Obligation to pay money
Mass. Gen. Laws ch. 203D, § 16— Insurance policies and similar contracts
Mass. Gen. Laws ch. 203D, § 17— Insubstantial allocations not required
Mass. Gen. Laws ch. 203D, § 18— Deferred compensation, annuities and similar payments
Mass. Gen. Laws ch. 203D, § 19— Liquidating asset
Mass. Gen. Laws ch. 203D, § 20— Minerals, water, and other natural resources
Mass. Gen. Laws ch. 203D, § 21— Timber
Mass. Gen. Laws ch. 203D, § 22— Property not productive of income
Mass. Gen. Laws ch. 203D, § 23— Derivatives and options
Mass. Gen. Laws ch. 203D, § 24— Asset-backed securities
Mass. Gen. Laws ch. 203D, § 25— Disbursements from income
Mass. Gen. Laws ch. 203D, § 26— Disbursements from principal
Mass. Gen. Laws ch. 203D, § 27— Transfers from income to principal for depreciation
Mass. Gen. Laws ch. 203D, § 28— Transfers from income to reimburse principal
Mass. Gen. Laws ch. 203D, § 29— Income taxes