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2023 Florida Statutes (including 2023C)
Chapter 738
PRINCIPAL AND INCOME Entire Chapter
PRINCIPAL AND INCOME Entire Chapter
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 fiduciary.
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
Payments from deferred compensation plans, annuities, and retirement plans or accounts.
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
Apportionment of expenses; improvements.
738.802
Uniformity of application and construction.
738.803
Severability.
738.804
Application.