Things That May Surprise You About Florida's Principal and Income Act and Related Accounting Law (Part 2) - Florida Bar Journal

Things That May Surprise You About Florida's Principal and Income Act and Related Accounting Law (Part 2)

By Florida Bar Journal

  • Release Date: 2009-04-01
  • Genre: Law
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Things That May Surprise You About Florida's Principal and Income Act and Related Accounting Law (Part 2) by Florida Bar Journal epub - ebook - audiobook

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Part one of this two-part article introduced the reader to the provisions of the Florida Uniform Principal and Income Act. (1) In part two, the authors continue using examples to explore the more complex workings of the act and how those provisions allocate trust and estate receipts and disbursements between income and principal of an estate or trust. As in part one, these examples assume that the will or trust is silent as to allocating the receipt or disbursement at issue to either income or principal, and does not give the personal representative and/or trustee a discretionary power of administration. Example One: Life Estate in Real Property

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