11.104B.560 – Death or termination of interest—Apportionment of receipts and disbursements when decedent dies or income interest begins.
RCW 11.104B.560 Death or termination of interest—Apportionment of receipts and disbursements when decedent dies or income interest begins. (1) A fiduciary shall allocate an income receipt or disbursement, other than a receipt to which RCW 11.104B.500(2) applies, to principal if its due date occurs before the date on which: (a) For an estate, the decedent […]
11.104B.570 – Death or termination of interest—Apportionment when income interest ends.
RCW 11.104B.570 Death or termination of interest—Apportionment when income interest ends. (1) In this section, “undistributed income” means net income received on or before the date on which an income interest ends. The term does not include an item of income or expense which is due or accrued or net income that has been added […]
11.104B.550 – Death or termination of interest—When right to income begins and ends.
RCW 11.104B.550 Death or termination of interest—When right to income begins and ends. (1) An income beneficiary is entitled to net income in accordance with the terms of the trust from the date an income interest begins. The income interest begins on the date specified in the terms of the trust or, if no date […]