February 16, 2019
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The Florida Statutes

The 2010 Florida Statutes(including Special Session A)

Title XLII
ESTATES AND TRUSTS
Chapter 738
PRINCIPAL AND INCOME
View Entire Chapter
F.S. 738.402
738.402 Distribution from trust or estate.A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest and shall allocate to principal an amount received as a distribution of principal from such a trust or estate. If a trustee purchases an interest in a trust that is an investment entity, or a decedent or donor transfers an interest in such a trust to a trustee, s. 738.401 or s. 738.608 applies to a receipt from the trust.
History.s. 1, ch. 2002-42.
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