Subtitle 5 - Maryland Uniform Principal and Income Act
- Section 15-501 - Definitions.
- Section 15-502 - Fiduciary duties; general principles.
- Section 15-502.1 - Conversion of trust into unitrust.
- Section 15-502.2 - Adjustment between principal and income.
- Section 15-502.3 - Proposed decision by trustee.
- Section 15-503 - Determination and distribution of net income.
- Section 15-504 - Distribution to residuary and remainder beneficiaries.
- Section 15-505 - When right to income begins and ends.
- Section 15-506 - Apportionment of receipts and disbursements when decedent dies or income interest begins.
- Section 15-507 - Apportionment when income interest ends.
- Section 15-508 - Character of receipts.
- Section 15-509 - Distribution from trust or estate.
- Section 15-510 - Business and other activities conducted by trustee.
- Section 15-511 - Principal receipts.
- Section 15-512 - Rental property.
- Section 15-513 - Obligation to pay money.
- Section 15-514 - Insurance policies and similar contracts.
- Section 15-515 - Insubstantial allocations not required.
- Section 15-516 - Deferred compensation, annuities, and similar payments.
- Section 15-517 - Liquidating asset.
- Section 15-518 - Minerals, water, and other natural resources.
- Section 15-519 - Timber.
- Section 15-520 - Property not productive of income.
- Section 15-521 - Derivatives and options.
- Section 15-522 - Asset-backed securities.
- Section 15-523 - Disbursements from income.
- Section 15-524 - Disbursements from principal.
- Section 15-525 - Transfers from income to principal for depreciation.
- Section 15-526 - Transfers from income to reimburse principal.
- Section 15-527 - Income taxes.
- Section 15-528 - Adjustments between principal and income because of taxes.
- Section 15-529 - Uniformity of application and construction.
- Section 15-530 - Short title.