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Permanent LinkIowa Code - 2026
Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES | Back to Title Listing
Chapter 637 - UNIFORM PRINCIPAL AND INCOME ACT 
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| Back to Chapter Listing| Code Section | RTF | |
|---|---|---|
| §637.101 - Short title. | RTF | |
| §637.102 - Definitions. | RTF | |
| §637.103 - Fiduciary duties — general principles. | RTF | |
| §637.201 - Determination and distribution of net income. | RTF | |
| §637.202 - Distribution to residuary and remainder beneficiaries. | RTF | |
| §637.301 - When right to income begins and ends. | RTF | |
| §637.302 - Apportionment of receipts and disbursements when decedent dies or income interest begins. | RTF | |
| §637.303 - Apportionment when income interest ends. | RTF | |
| §637.401 - Character of receipts. | RTF | |
| §637.402 - Distribution from trust or estate. | RTF | |
| §637.403 - Business and other activities conducted by trustee. | RTF | |
| §637.404 | RTF | |
| §637.405 | RTF | |
| §637.406 | RTF | |
| §637.407 | RTF | |
| §637.408 | RTF | |
| §637.409 | RTF | |
| §637.410 - Principal receipts. | RTF | |
| §637.411 - Rental property. | RTF | |
| §637.412 - Obligation to pay money. | RTF | |
| §637.413 - Insurance policies and similar contracts. | RTF | |
| §637.414 | RTF | |
| §637.415 | RTF | |
| §637.416 | RTF | |
| §637.417 | RTF | |
| §637.418 | RTF | |
| §637.419 | RTF | |
| §637.420 - Insubstantial allocations not required. | RTF | |
| §637.421 - Deferred compensation, annuities, and similar payments. | RTF | |
| §637.422 - Liquidating asset. | RTF | |
| §637.423 - Minerals, water, and other natural resources. | RTF | |
| §637.424 - Timber. | RTF | |
| §637.425 - Property not productive of income. | RTF | |
| §637.426 - Derivatives and options. | RTF | |
| §637.427 - Asset-backed securities. | RTF | |
| §637.501 - Disbursements from income. | RTF | |
| §637.502 - Disbursements from principal. | RTF | |
| §637.503 - Transfers from income to principal for depreciation. | RTF | |
| §637.504 - Transfers from income to reimburse principal. | RTF | |
| §637.505 - Income taxes. | RTF | |
| §637.506 - Adjustments between principal and income because of taxes. | RTF | |
| §637.601 - Definitions. | RTF | |
| §637.602 - Trustee’s authority to convert. | RTF | |
| §637.603 - Trustee requirements to convert or change computation method. | RTF | |
| §637.604 - Interested trustee’s authority to convert. | RTF | |
| §637.605 - Interested trustee requirements to convert or change computation method. | RTF | |
| §637.606 - Petition to court to convert trust. | RTF | |
| §637.607 - Valuation of trust. | RTF | |
| §637.608 - Payout percentage. | RTF | |
| §637.609 - Unitrust amount. | RTF | |
| §637.610 - Procedure upon conversion of income trust to total return unitrust. | RTF | |
| §637.611 - Total return unitrust administration. | RTF | |
| §637.612 - Principal distributions subject to governing instrument. | RTF | |
| §637.613 - Construction and applicability. | RTF | |
| §637.614 - Good faith actions. | RTF | |
| §637.615 - Effective date. | RTF | |
| §637.701 - Application of chapter to existing trusts and estates — chapter prevails. | RTF |