Chapter 637. Uniform Principal and Income Act
Subchapter I. Definitions and Fiduciary Duties
Subchapter II. Decedent's Estate Or Terminating Income Interest
Subchapter III. Apportionment At Beginning and End of Income Interest
Subchapter IV. Administration of Trust
Subchapter V. Allocation of Disbursements During Administration of Trust
- Iowa Code § 637.501 Disbursements From Income
- Iowa Code § 637.502 Disbursements From Principal
- Iowa Code § 637.503 Transfers From Income to Principal For Depreciation
- Iowa Code § 637.504 Transfers From Income to Reimburse Principal
- Iowa Code § 637.505 Income Taxes
- Iowa Code § 637.506 Adjustments Between Principal and Income Because of Taxes
Subchapter VI. Total Return Unitrusts
- Iowa Code § 637.601 Definitions
- Iowa Code § 637.602 Trustee's Authority to Convert
- Iowa Code § 637.603 Trustee Requirements to Convert Or Change Computation Method
- Iowa Code § 637.604 Interested Trustee's Authority to Convert
- Iowa Code § 637.605 Interested Trustee Requirements to Convert Or Change Computation Method
- Iowa Code § 637.606 Petition to Court to Convert Trust
- Iowa Code § 637.607 Valuation of Trust
- Iowa Code § 637.608 Payout Percentage
- Iowa Code § 637.609 [Repealed]
- Iowa Code § 637.610 Procedure Upon Conversion of Income Trust to Total Return Unitrust
- Iowa Code § 637.611 Total Return Unitrust Administration
- Iowa Code § 637.612 Principal Distributions Subject to Governing Instrument
- Iowa Code § 637.613 Construction and Applicability
- Iowa Code § 637.614 Good Faith Actions
- Iowa Code § 637.615 Effective Date
Subchapter VII. Miscellaneous Provisions