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- Pennsylvania Consolidated Statutes
- 20 Pa.c.s. Decedents, Estates and Fiduciaries
- Chapter 35. Accounts and Distribution
- Subchapter E. Rights of Distributees
20 Pa.C.S. § 3543 Income On Distributive Shares
Library | Pennsylvania Statutes |
Edition | 2023 |
Currency | Current through P.A. Acts 2023-66 |
Year | 2023 |
Citation | 20 Pa.C.S. § 3543 |
(a) Pecuniary legacy.--A pecuniary legacy bequeathed in trust shall be entitled to income at the rate of 5% per annum from the death of the decedent until the payment of the legacy, and when not in trust from one year after the death of the decedent until the payment of the legacy.
(b) Specific legacy or devise.--A specific legatee or devisee shall be entitled to the net income from property given to him accrued from the date of the death of the decedent.
(c) Demonstrative legacy.--A demonstrative legacy shall be entitled to income from the death of the decedent until the payment of the legacy at the rate earned by the property out of which it is primarily payable, and to the extent that it is not paid from that source, at the rate of 5% per annum from one year after the death of the decedent until the payment of the legacy.
(d) Residuary legacy or devise.--All income from real and personal estate earned during the period of administration and not payable to others pursuant to the governing instrument or this section shall be distributed pro rata among the income beneficiaries of any trust created out of the residuary estate and the other persons entitled to the residuary estate.
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