Subpart 1: DEFINITIONS AND FIDUCIARY DUTIES

Subpart 2: DECENDENT'S ESTATE OR TERMINATING INCOME INTEREST

Subpart 3: APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST

Subpart 4: ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST

Subpart 5: ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST

Subpart 6: MISCELLANEOUS PROVISIONS