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The Florida Statutes

The 2006 Florida Statutes

Title XLII
ESTATES AND TRUSTS
Chapter 738
PRINCIPAL AND INCOME
View Entire Chapter
Chapter 738, Florida Statutes 2006

CHAPTER 738

PRINCIPAL AND INCOME

738.101  Short title.

738.102  Definitions.

738.103  Fiduciary duties; general principles.

738.104  Trustee's power to adjust.

738.1041  Total return unitrust.

738.105  Judicial control of discretionary powers.

738.201  Determination and distribution of net income.

738.202  Distribution to residuary and remainder beneficiaries.

738.301  When right to income begins and ends.

738.302  Apportionment of receipts and disbursements when decedent dies or income interest begins.

738.303  Apportionment when income interest ends.

738.401  Character of receipts.

738.402  Distribution from trust or estate.

738.403  Business and other activities conducted by trustee.

738.501  Principal receipts.

738.502  Rental property.

738.503  Obligation to pay money.

738.504  Insurance policies and similar contracts.

738.601  Insubstantial allocations not required.

738.602  Deferred compensation, annuities, and similar payments.

738.603  Liquidating asset.

738.604  Minerals, water, and other natural resources.

738.605  Timber.

738.606  Property not productive of income.

738.607  Derivatives and options.

738.608  Asset-backed securities.

738.701  Disbursements from income.

738.702  Disbursements from principal.

738.703  Transfers from income to principal for depreciation.

738.704  Transfers from income to reimburse principal.

738.705  Income taxes.

738.706  Adjustments between principal and income because of taxes.

738.801  Application with respect to apportionment of expenses; improvements.

738.802  Uniformity of application and construction.

738.803  Severability.

738.804  Application.

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