Fiduciary Accounting Answer BookTopics and Contents |
| Overview Of Basic Fiduciary Concepts |
| Trust Situs |
| Overview Of Fidcuiary Accounting |
| Definitions And Fiduciary Duties -- UPIA Sections 101-103 |
| Trustee's Power To Adjust And Judicial Control -- UPIA Sections 104 And 105 |
| Determining Net Income And Beneficiary Distributions -- UPIA Sections 201 And 202 |
| Apportionment At The Beginning And End Of An Income Interest -- UPIA Sections 301-303 |
| Receipts From Entites, Trusts And Estates -- UPIA Sections 401 And 402 |
| Business And Other Activities Conducted By The Trustee -- UPIA Section 403 |
| Receipts Not Normally Apportioned And Insubstantial Allocations -- UPIA Section 404-408 |
| Deferred Compensation, Annuities And Similar Payments -- UPIA Section 409 |
| Liquidating Assets -- UPIA Section 410 |
| Mineral, Water And Other Natural Resources And Timber -- UPIA Sections 411 And 412 |
| Underproductive Property -- UPIA Section 413 |
| Derivatives, Options And Asset-Backed Securities -- UPIA Sections 414 And 415 |
| Allocation Of Disbursements During The Administration Of A Trust -- UPIA Sections 501 And 502 |
| Transfers From Income To Principal -- UPIA Sectons 503 And 504 |
| Income Taxes And Adjustments Between Principal And Income Because Of Taxes -- UPIA Sections 505 And 506 |
| Appendix A State Appendix -- State Income Tax And Accountiing Rules For Trusts |
| Appendix B Text Of The Unfiorm Principal And Income Act |