New York Estates, Powers & Trusts Law Part 3 - APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST

• 11-a-3.1 - When Right to Income Begins and Ends
  11-A-3.1 When right to income begins and ends (a) An income beneficiary is entitled to net income from the date on which the income interest...
• 11-a-3.2 - Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins
  11-A-3.2 Apportionment of receipts and disbursements when decedent dies or income interest begins (a) A trustee shall allocate an income receipt or disbursement other than...
• 11-a-3.3 - Apportionment When Income Interest Ends
  11-A-3.3 Apportionment when income interest ends (a) In this section, "undistributed income" means net income received on or before the date on which an income...

Last modified: February 3, 2019