Arkansas Code Title 28, Subtitle 5, Chapter 70, Subchapter 4, Part 3 - Receipts Normally Apportioned

• § 28-70-408 - Insubstantial Allocations Not Required.
  If a trustee determines that an allocation between principal and income required by § 28-70-409, § 28-70-410, § 28-70-411, § 28-70-412, or § 28-70-415...
• § 28-70-409 - Deferred Compensation, Annuities, and Similar Payments.
  (a) In this section: (1) "Payment" means a payment that a trustee may receive over a fixed number of years or during the life...
• § 28-70-410 - Liquidating Asset.
  (a) In this section, "liquidating asset" means an asset whose value will diminish or terminate because the asset is expected to produce receipts for...
• § 28-70-411 - Minerals, Water, and Other Natural Resources.
  (a) To the extent that a trustee accounts for receipts from an interest in minerals or other natural resources pursuant to this section, the...
• § 28-70-412 - Timber.
  (a) To the extent that a trustee accounts for receipts from the sale of timber and related products pursuant to this section, the trustee...
• § 28-70-413 - Property Not Productive of Income.
  (a) If a marital deduction is allowed for all or part of a trust whose assets consist substantially of property that does not provide...
• § 28-70-414 - Derivatives and Options.
  (a) In this section, "derivative" means a contract or financial instrument or a combination of contracts and financial instruments which gives a trust the...
• § 28-70-415 - Asset-Backed Securities.
  (a) In this section, "asset-backed security" means an asset whose value is based upon the right it gives the owner to receive distributions from...

Last modified: November 15, 2016