New York Estates, Powers & Trusts Law Sub Part 3 - RECEIPTS NORMALLY APPORTIONED

• 11-a-4.8 - Insubstantial Allocations Not Required
  11-A-4.8 Insubstantial allocations not required If a trustee determines that an allocation between principal and income required by 11-A-4.9, 11-A-4.10, 11-A-4.11, 11-A-4.12, or 11-A-4.15 is...
• 11-a-4.9 - Deferred Compensation, Annuities, and Similar Payments
  11-A-4.9 Deferred compensation, annuities, and similar payments (a) In this section, "payment" means a payment that a trustee may receive over a fixed number of...
• 11-a-4.10 - Liquidating Asset
  11-A-4.10 Liquidating asset (a) In this section, "liquidating asset" means an asset whose value will diminish or terminate because the asset is expected to produce...
• 11-a-4.11 - Minerals, Water, and Other Natural Resources
  11-A-4.11 Minerals, water, and other natural resources (a) To the extent that a trustee accounts for receipts from an interest in minerals or other natural...
• 11-a-4.12 - Timber
  11-A-4.12 Timber (a) To the extent that a trustee accounts for receipts from the sale of timber and related products pursuant to this section, the...
• 11-a-4.13 - Property Not Productive of Income
  11-A-4.13 Property not productive of income (a) If a gift tax or estate tax marital deduction is allowed for all or part of a trust...
• 11-a-4.14 - Derivatives and Options
  11-A-4.14 Derivatives and options (a) In this section, "derivative" means a contract or financial instrument or a combination of contracts and financial instruments which gives...
• 11-a-4.15 - Asset-Backed Securities
  11-A-4.15 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...

Last modified: February 3, 2019