Sections
ARTICLE 1 GENERAL PROVISIONS | ||
| 11.104B.001 | Short title. | |
| 11.104B.005 | Definitions. | |
| 11.104B.010 | Scope. | |
| 11.104B.020 | Governing law. | |
ARTICLE 2 FIDUCIARY DUTIES—JUDICIAL REVIEW | ||
| 11.104B.050 | Fiduciary duties—General principles. | |
| 11.104B.060 | Fiduciary duties—Judicial review of exercise of discretionary power—Request for instruction. | |
| 11.104B.070 | Fiduciary duties—Power to adjust. | |
ARTICLE 3 UNITRUSTS | ||
| 11.104B.100 | Unitrusts—Definitions. | |
| 11.104B.110 | Unitrusts—Application—Duties and remedies. | |
| 11.104B.120 | Unitrusts—Authority of fiduciary. | |
| 11.104B.130 | Unitrusts—Notice. | |
| 11.104B.140 | Unitrusts—Unitrust policies. | |
| 11.104B.150 | Unitrusts—Unitrust rates. | |
| 11.104B.160 | Unitrusts—Applicable value. | |
| 11.104B.170 | Unitrusts—Period. | |
| 11.104B.180 | Unitrust—Special tax benefits—Other rules. | |
ARTICLE 4 ALLOCATION OF RECEIPTS | ||
| 11.104B.200 | Receipts from entities—Character. | |
| 11.104B.210 | Receipts from entities—Distributions from trusts and estates. | |
| 11.104B.220 | Receipts from entities—Businesses and other activities conducted by fiduciary. | |
| 11.104B.230 | Receipts not normally apportioned—Principal receipts. | |
| 11.104B.240 | Receipts not normally apportioned—Rental property. | |
| 11.104B.250 | Receipts not normally apportioned—Receipt on obligation to be paid in money. | |
| 11.104B.260 | Receipts not normally apportioned—Insurance policies and contracts. | |
| 11.104B.270 | Receipts normally apportioned—Insubstantial allocation not required. | |
| 11.104B.280 | Receipts normally apportioned—Deferred compensation, annuities, and similar payments. | |
| 11.104B.290 | Receipts normally apportioned—Liquidating assets. | |
| 11.104B.300 | Receipts normally apportioned—Minerals, water, and other natural resources. | |
| 11.104B.310 | Receipts normally apportioned—Timber. | |
| 11.104B.320 | Receipts normally apportioned—Marital deduction property not productive of income. | |
| 11.104B.330 | Receipts normally apportioned—Derivatives and options. | |
| 11.104B.340 | Receipts normally apportioned—Asset-backed securities. | |
| 11.104B.350 | Receipts normally apportioned—Other financial instruments and arrangements. | |
ARTICLE 5 ALLOCATION OF DISBURSEMENTS | ||
| 11.104B.400 | Disbursements—Disbursement from income. | |
| 11.104B.410 | Disbursements—Disbursement from principal. | |
| 11.104B.420 | Disbursements—Transfer from income to principal for depreciation. | |
| 11.104B.430 | Disbursements—Reimbursement of income from principal. | |
| 11.104B.440 | Disbursements—Reimbursement of principal from income. | |
| 11.104B.450 | Disbursements—Income taxes. | |
| 11.104B.460 | Disbursements—Adjustment between income and principal because of taxes. | |
ARTICLE 6 DEATH OF INDIVIDUAL OR TERMINATION OF INCOME INTEREST | ||
| 11.104B.500 | Death or termination of interest—Determination and distribution of net income. | |
| 11.104B.510 | Death or termination of interest—Distribution to successor beneficiary. | |
ARTICLE 7 APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST | ||
| 11.104B.550 | Death or termination of interest—When right to income begins and ends. | |
| 11.104B.560 | Death or termination of interest—Apportionment of receipts and disbursements when decedent dies or income interest begins. | |
| 11.104B.570 | Death or termination of interest—Apportionment when income interest ends. | |
ARTICLE 8 MISCELLANEOUS PROVISIONS | ||
| 11.104B.900 | Uniformity of application and construction. | |
| 11.104B.901 | Relation to electronic signatures in global and national commerce act. | |
| 11.104B.902 | Application. | |
| 11.104B.903 | Application of chapter 11.96A RCW. | |
| 11.104B.904 | Construction—Chapter applicable to state registered domestic partnerships—2009 c 521. | |
| 11.104B.905 | Effective date—2021 c 140 ss 2101-2806. | |