New York Estates, Powers & Trusts Law Sub Part 2 - RECEIPTS NOT NORMALLY APPORTIONED

• 11-a-4.4 - Principal Receipts
  11-A-4.4 Principal receipts A trustee shall allocate to principal: (1) to the extent not allocated to income under this article, assets received from a transferor...
• 11-a-4.5 - Rental Property
  11-A-4.5 Rental property To the extent that a trustee accounts for receipts from rental property pursuant to this section, the trustee shall allocate to income...
• 11-a-4.6 - Obligation to Pay Money
  11-A-4.6 Obligation to pay money (a) An amount received as interest, whether determined at a fixed, variable, or floating rate, on an obligation to pay...
• 11-a-4.7 - Insurance Policies and Similar Contracts
  11-A-4.7 Insurance policies and similar contracts (a) Except as otherwise provided in paragraph (b), a trustee shall allocate to principal the proceeds of a life...

Last modified: February 3, 2019