Arkansas Code Title 28, Subtitle 5, Chapter 70, Subchapter 3 - Apportionment At Beginning and End of Income Interest

• § 28-70-301 - When Right to Income Begins and Ends.
  (a) An income beneficiary is entitled to net income from the date on which the income interest begins. An income interest begins on the...
• § 28-70-302 - Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins.
  (a) A trustee shall allocate an income receipt or disbursement other than one to which § 28-70-201(1) applies to principal if its due date...
• § 28-70-303 - Apportionment When Income Interest Ends.
  (a) In this section, "undistributed income" means net income received before the date on which an income interest ends. The term does not include...

Last modified: November 15, 2016