Florida Statutes (Last Updated: April 21, 2021) |
TITLE XLII. ESTATES AND TRUSTS |
CHAPTER 738. PRINCIPAL AND INCOME |
SECTION 738.101. Short title. |
SECTION 738.102. Definitions. |
SECTION 738.103. Fiduciary duties; general principles. |
SECTION 738.104. Trustee’s power to adjust. |
SECTION 738.1041. Total return unitrust. |
SECTION 738.105. Judicial control of discretionary powers. |
SECTION 738.201. Determination and distribution of net income. |
SECTION 738.202. Distribution to residuary and remainder beneficiaries. |
SECTION 738.301. When right to income begins and ends. |
SECTION 738.302. Apportionment of receipts and disbursements when decedent dies or income interest begins. |
SECTION 738.303. Apportionment when income interest ends. |
SECTION 738.401. Character of receipts. |
SECTION 738.402. Distribution from trust or estate. |
SECTION 738.403. Business and other activities conducted by fiduciary. |
SECTION 738.501. Principal receipts. |
SECTION 738.502. Rental property. |
SECTION 738.503. Obligation to pay money. |
SECTION 738.504. Insurance policies and similar contracts. |
SECTION 738.601. Insubstantial allocations not required. |
SECTION 738.602. Payments from deferred compensation plans, annuities, and retirement plans or accounts. |
SECTION 738.603. Liquidating asset. |
SECTION 738.604. Minerals, water, and other natural resources. |
SECTION 738.605. Timber. |
SECTION 738.606. Property not productive of income. |
SECTION 738.607. Derivatives and options. |
SECTION 738.608. Asset-backed securities. |
SECTION 738.701. Disbursements from income. |
SECTION 738.702. Disbursements from principal. |
SECTION 738.703. Transfers from income to principal for depreciation. |
SECTION 738.704. Transfers from income to reimburse principal. |
SECTION 738.705. Income taxes. |
SECTION 738.706. Adjustments between principal and income because of taxes. |
SECTION 738.801. Apportionment of expenses; improvements. |
SECTION 738.802. Uniformity of application and construction. |
SECTION 738.803. Severability. |
SECTION 738.804. Application. |