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2025 Florida Statutes
Chapter 738
UNIFORM FIDUCIARY INCOME AND PRINCIPAL ACT Entire Chapter
UNIFORM FIDUCIARY INCOME AND PRINCIPAL ACT Entire Chapter
CHAPTER 738
UNIFORM FIDUCIARY INCOME AND PRINCIPAL ACT
738.101
Short title.
738.102
Definitions.
738.103
Scope.
738.104
Governing law.
738.201
Fiduciary duties; general principles.
738.202
Judicial review of exercise of discretionary power; request for instruction.
738.203
Fiduciary’s power to adjust.
738.301
Definitions.
738.302
Applications; duties and remedies.
738.303
Authority of fiduciary.
738.304
Notice.
738.305
Unitrust policy.
738.306
Unitrust rate.
738.307
Applicable value.
738.308
Period.
738.309
Express unitrust.
738.310
Other rules.
738.401
Character of receipts from entity.
738.402
Distribution from trust or estate.
738.403
Business or other activity conducted by fiduciary.
738.404
Principal receipts.
738.405
Rental property.
738.406
Receipt on obligation to be paid in money.
738.407
Insurance policy or contract.
738.408
Insubstantial allocation not required.
738.409
Deferred compensation, annuity, or similar payment.
738.410
Liquidating asset.
738.411
Minerals, water, and other natural resources.
738.412
Timber.
738.413
Marital deduction property not productive of income.
738.414
Derivatives or options.
738.415
Asset-backed securities.
738.416
Other financial instrument or arrangement.
738.501
Disbursement from income.
738.502
Disbursement from principal.
738.503
Transfers from income to principal for depreciation.
738.504
Reimbursement of income from principal.
738.505
Reimbursement of principal from income.
738.506
Income taxes.
738.507
Adjustment between income and principal because of taxes.
738.508
Apportionment of property expenses between tenant and remainderman.
738.601
Determination and distribution of net income.
738.602
Distribution to successor beneficiary.
738.701
When right to income begins and ends.
738.702
Apportionment of receipts and disbursements when decedent dies or income interest begins.
738.703
Apportionment when income interest ends.
738.801
Uniformity of application and construction.
738.802
Relation to Electronic Signatures in Global and National Commerce Act.
738.803
Severability.
738.804
Application.